In the second 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 second quarter of 2021. 

Topics include:

  • Configuration or Customisation Costs in a Cloud Computing Arrangement (01:03) 
  • Costs Necessary to Sell Inventories (10:17)
  • Other finalised agenda decisions (12:50)
  • Economic Benefits from Use of a Windfarm (16:26)
  • TLTRO III Transactions (19:24)
  • Supplier Finance Arrangements (26:00)
  • Classification of Debt with Covenants as Current or Non-current (29:47)

You can listen to these and other podcasts on our podcast page and on our YouTube channel. You can also subscribe to our podcasts on your podcast player and Spotify.

Followable tags

Standards development
Applying the Standards
IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments
IFRS 16 Leases
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 38 Intangible Assets

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