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Date recorded:

Agenda for the March 2021 IFRS Interpretations Committee meeting

Tuesday 16 March 2021

  • Administrative matters
  • Comment letter analysis:
    • IAS 38 Intangible Assets — Configuration or customisation costs in a cloud computing arrangement
  • Initial consideration
    • IFRS 16 Leases — Non-refundable VAT on lease payments
    • IAS 32 Financial Instruments: Presentation — Accounting for warrants that are initially classified as liabilities
  • Administrative session — Work in progress

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

Correction list for hyphenation

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