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)