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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