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The agenda papers and the agenda for the IFRS Interpretations Committee meeting to be held on 16 March 2021 are available.

The topics for discussion are:

  • Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 Intangible Assets)
  • Non-refundable value-added tax on lease payments (IFRS 16 Leases)
  • Accounting for warrants that are classified as financial liabilities on initial recognition (IAS 32 Financial Instruments: Presentation)

View the agenda and agenda papers on the meeting page.