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Date recorded:

Agenda for the September 2021 IFRS Interpretations Committee meeting

Tuesday 14 September 2021

  • Administrative matters
  • Comments on tentative agenda decisions:
    • IFRS 16 — Non-refundable value added tax on lease payments
    • IAS 32 — Accounting for warrants that are classified as financial liabilities on initial recognition
  • Input on Board project:
    • IFRS 16 — Lease liability in sale and leaseback

Wednesday 15 September 2021

  • Initial Consideration:
    • IAS 7 — Demand deposits with restrictions on use
    • IFRS 9 — Cash received via electronic transfer as settlement for a financial asset
  • Administrative session — Work in progress

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

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