November IFRS Interpretations Committee agenda and meeting papers available

The agenda and papers for the 30 November – 1 December IFRS Interpretations Committee have been posted. The topics include:

·         Principal versus Agent: Software Reseller (IFRS 15)

·         Economic Benefits from Use of a Windfarm (IFRS 16)

·         Negative Low Emission Vehicle Credits (IAS 37)

·         TLTRO III Transactions (IFRS 9 and IAS 20)

The agenda and meeting papers may be accessed here.