The November 2019 IFRS Interpretations Committee Update (IFRIC Update) is now available.
Topics discussed at the November 2019 meeting were:
Committee's tentative agenda decisions
- Player Transfer Payments (IAS 38 Intangible Assets)—Agenda Paper 6
- Multiple Tax Consequences of Recovering an Asset (IAS 12 Income Taxes)—Agenda Paper 7
Committee's agenda decisions
- Lease Term and Useful Life of Leasehold Improvements (IFRS 16 Leases and IAS 16 Property, Plant and Equipment)—Agenda Paper 4
Items on the current agenda
- Sale and Leaseback with Variable Payments (IFRS 16 Leases)—Agenda Paper 5
Other matters
- 2020 Agenda Consultation—Agenda Papers 2–2D
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12—Agenda Paper 3
- Work in Progress—Agenda Paper 8
