June 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 8–9 June 2021 and discussed:
Committee's tentative agenda decisions
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TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)—Agenda Paper 4
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Economic Benefits from Use of a Windfarm (IFRS 16 Leases)—Agenda Paper 5
Agenda decisions for Board consideration
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Costs Necessary to Sell Inventories (IAS 2 Inventories)—Agenda Paper 2
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Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10 Events after the Reporting Period)—Agenda Paper 3
Other matters
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Work in Progress—Agenda Paper 6