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  • September 2019 IFRIC meeting papers and agenda available

September 2019 IFRIC meeting papers and agenda available

05 September 2019

The IFRS Interpretation Committee (‘IFRIC’) will meet on 17 September 2019. The papers and agenda have been posted. The topics for discussion include:

  • Training Costs to Fulfil a Contract (IFRS 15 Revenue from Contracts with Customers)
  • Definition of a Lease—Shipping Contract (IFRS 16 Leases)
  • Translation of a Hyperinflationary Foreign Operation (IAS 21 The effects of changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies)
  • Compensation for Delays or Cancellations (IFRS 15 Revenue from Contracts with Customers)
  • Subsequent Expenditure on Biological Assets (IAS 41 Agriculture)
  • Changes in Liabilities arising from Financing Activities (IAS 7 Statement of Cash Flows)
  • Lessee's Incremental Borrowing Rate (IFRS 16 Leases)
  • Fair Value Hedge of Foreign Currency Risk on Nonfinancial Assets (IFRS 9 Financial Instruments)
  • Presentation of Liabilities or Assets Related to Uncertain Tax Treatments (IAS 1 Presentation of Financial Statements)

The papers and agenda can be accessed here.