October 2021 IFRS Interpretations Committee podcast

In the third episode of 2021, IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about recent activities to support the consistent application of IFRS Standards during the third quarter of 2021.

Topics include:

Non-refundable VAT on lease payments (01:25)
Accounting for warrants that are financial liabilities on initial recognition (06:45)
Demand deposits with restrictions on use (08:38)
Cash received via electronic transfer as settlement for a financial asset (13:50)

You can listen to these and other podcasts on the IASB podcast page and on the IASB YouTube channel. You can also subscribe to the IASB podcasts on your podcast player and Spotify.

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