We comment on two IFRS Interpretations Committee tentative agenda decisions
25 May, 2021
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IFRS 16 and IAS 32, as published in the March 2021 'IFRIC Update'.
More information about the issues is set out below:
Issue |
Agenda decision supported? |
More information |
---|---|---|
IFRS 16 — Non-refundable VAT on lease payments |
Yes. However, we do not agree with the proposed wording of the agenda decision. |
|
IAS 32 — Warrants classified as financial liabilities on initial recognition |
Yes |
Click to access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee.