September 2021 IFRS Interpretations Committee Update
IFRIC Update is a summary of the decisions reached by the IFRS Interpretations
Committee (Committee) in its public meetings. Past Updates can be found in the
IFRIC
Update archive.
The Committee met on 14–15 September 2021 and discussed:
Committee's tentative agenda decisions
- Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows)—Agenda Paper 5
- Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments)—Agenda Paper 6
Agenda decisions for Board consideration
- Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases)—Agenda Paper 2
- Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32 Financial Instruments: Presentation)—Agenda Paper 3
Other matters
-
Lease Liability in a Sale and Leaseback—Agenda Paper 4
-
Work in Progress—Agenda Paper 7
Addendum to IFRIC Update—Committee’s agenda decisions
-
Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases)—Agenda Paper 2
-
Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32 Financial Instruments: Presentation)—Agenda Paper 3