Agenda

Date recorded:

Agenda for the February 2021 IFRS Interpretations Committee meeting

Tuesday 2 February 2021

  • Administrative matters
  • Agenda decision to finalise:
    • IFRS 10 Consolidated Financial Statements and IFRS 16 Leases — Sale and leaseback of an asset in a single-asset entity
  • Initial consideration
    • IAS 2 Inventories — Cost necessary to sell inventories
    • IAS 10 Events after the Reporting Period — Preparation of financial statements when an entity is no longer a going concern
  • Administrative session — Work in progress

Agenda papers for this meeting are available on the IASB's website.

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.