July 2021 IFRS Interpretations Committee podcast

In the second 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 second quarter of 2021.

Topics include:

Configuration or Customisation Costs in a Cloud Computing Arrangement (01:03)
Costs Necessary to Sell Inventories (10:17)
Other finalised agenda decisions (12:50)
Economic Benefits from Use of a Windfarm (16:26)
TLTRO III Transactions (19:24)
Supplier Finance Arrangements (26:00)
Classification of Debt with Covenants as Current or Non-current (29:47)

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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