In the first episode of 2021, IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about recent activities to support the consistent application of IFRS Standards during the first quarter of 2021.
- the definition of net realisable value in IAS 2;
- sale of a subsidiary with a leaseback (IFRS 10 and IFRS 16);
- narrow-scope amendments to IAS 8 relating to accounting policies and accounting estimates; and
- narrow-scope amendments to IFRS 16 related to rent concessions.
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