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Administrative session — Work in progress

Date recorded:

Agenda Paper 6

There were two matters that have yet to be presented to the Committee:

  • Hedge of variability in cash flows in real terms: Application of the cash flow hedge accounting requirements in IFRS 9 when an entity hedges variability in cash flows in real terms.
  • Sale and leaseback in a corporate wrapper: Whether the sale and leaseback requirements in IFRS 16 apply to the sale of a subsidiary with only one asset when the entity leases that asset back from the new owner of the subsidiary.

There were no questions or comments from Committee members on this agenda point.

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