• March 2021 IFRIC meeting papers and agenda available

March 2021 IFRIC meeting papers and agenda available

12 March 2021

The agenda and agenda papers for the forthcoming meeting of the IFRS Interpretations Committee are now available. The meeting will be held on 16 March 2021.

The topics for the meeting are:

  • Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 Intangible Assets)
  • 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)

The agenda and agenda papers may be accessed here.