The February 2021 IFRIC Update is now available.

The IFRS Interpretations Committee met on 2 February 2021 and discussed:

Items on the current agenda

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

Committee’s tentative agenda decisions

  • Costs Necessary to Sell Inventories (IAS 2 Inventories)
  • Preparation of Financial Statements when an Entity is No Longer a Going Concern (IAS 10 Events after the Reporting Period)

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