March 2021 IFRS Interpretations Committee Update
The March 2021 IFRIC Update is now available.
The IFRS Interpretations Committee met on 16 March 2021 and discussed:
Committee’s tentative agenda decisions
-
Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases)
-
Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32 Financial Instruments: Presentation)
Committee’s agenda decisions
-
Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 Intangible Assets)