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Episode 116: IFRIC Update September 2021


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.

Click here for talking points.

For further information, please contact Andrea Pryde.