05 September 2019

September 2019 IFRIC meeting papers and agenda available

The agenda papers and the agenda for the IFRS Interpretations Committee meeting to be held on 17 September 2019 are available.

The topics for discussion are:

  • Training Costs to Fulfil a Contract (IFRS 15 Revenue from Contracts with Customers)
  • Definition of a Lease—Shipping Contract (IFRS 16 Leases)
  • Translation of a Hyperinflationary Foreign Operation (IAS 21 The effects of changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies)
  • Compensation for Delays or Cancellations (IFRS 15 Revenue from Contracts with Customers)
  • Subsequent Expenditure on Biological Assets (IAS 41 Agriculture)
  • Changes in Liabilities arising from Financing Activities (IAS 7 Statement of Cash Flows)
  • Lessee's Incremental Borrowing Rate (IFRS 16 Leases)
  • Fair Value Hedge of Foreign Currency Risk on Nonfinancial Assets (IFRS 9 Financial Instruments)
  • Presentation of Liabilities or Assets Related to Uncertain Tax Treatments (IAS 1 Presentation of Financial Statements)

View the agenda and agenda papers here.

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