We comment on two IFRS Interpretations Committee tentative agenda decisions
19 Nov, 2021
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 7 and IFRS 9, as published in the September 2021 'IFRIC Update'.
More information about the issues is set out below:
Issue |
Agenda decision supported? |
More information |
---|---|---|
Cash Received via Electronic Transfer as Settlement of a Financial Asset (IFRS 9) |
Yes. However, we believe that this issue should be referred to the Board to consider the wider consequences of the analysis in the TAD and to perform a comprehensive cost/benefit analysis before concluding on the matter. |
|
Demand Deposits with Restrictions on Use (IAS 7) |
Yes |
Click to access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee.