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Work in progress

Date recorded:

Agenda Paper 3

There were no new matters that have not yet been presented to the Committee.


The staff reported an item being missed out in Agenda Paper 3 related to the tentative agenda decision on Sale and Leaseback with Variable Payments (IFRS 16) which will also be discussed in the coming March meeting. Regarding the tentative agenda decisions on Player Transfer Payments (IAS 38) and Multiple Tax Consequences of Recovering an Asset (IAS 12), they are still open for comment.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.