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.
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Sue Lloyd, vice-chair of the International Accounting Standards Board joins Andrea Pryde to discuss developments in sustainability reporting at the IFRS...
Gary Berchowitz and Hilary Eastman join Andrea Pryde to discuss their views on the IASB’s Third Agenda Consultation.
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