In the third 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 third quarter of 2021.

Topics include:

  • Non-refundable VAT on lease payments (01:25)
  • Accounting for warrants that are financial liabilities on initial recognition (06:45)
  • Demand deposits with restrictions on use (08:38)
  • Cash received via electronic transfer as settlement for a financial asset (13:50)

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 9 Financial Instruments
IFRS 16 Leases
IAS 7 Statement of Cash Flows
IAS 32 Financial Instruments Presentation

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