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)
