23 September 2020

September 2020 IFRIC Update available

The September 2020 IFRS Interpretations Committee Update is now available.

Topics discussed at the September 2020 meeting were as follows:

Committee’s tentative agenda decisions

  • Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10 Consolidated Financial Statements and IFRS 16 Leases)—Agenda Paper 2

Other matters

  • Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12 Income Taxes)—Agenda Paper 3
  • Work in Progress—Agenda Paper 4

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