Episode 116: IFRIC Update September 2021
05/10/21
Overview
Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRIC meeting. The Committee finalised two agenda decisions, provided input to the IASB on a lease liability in a sale and leaseback, and discussed two issues for initial consideration: whether demand deposits with restrictions on use qualify as cash, and on the accounting for cash received via an electronic transfer (payment) system.
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For further information, please contact Andrea Pryde.
