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The November 2019 IFRS Interpretations Committee Update (IFRIC Update) is now available. 

Topics discussed at the November 2019 meeting were:

Committee's tentative agenda decisions

  • Player Transfer Payments (IAS 38 Intangible Assets)—Agenda Paper 6
  • Multiple Tax Consequences of Recovering an Asset (IAS 12 Income Taxes)—Agenda Paper 7

Committee's agenda decisions

  • Lease Term and Useful Life of Leasehold Improvements (IFRS 16 Leases and IAS 16 Property, Plant and Equipment)—Agenda Paper 4

Items on the current agenda

  • Sale and Leaseback with Variable Payments (IFRS 16 Leases)—Agenda Paper 5

Other matters

  • 2020 Agenda Consultation—Agenda Papers 2–2D
  • Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12—Agenda Paper 3
  • Work in Progress—Agenda Paper 8