Sixth compilation of IFRS IC agenda decisions published
On 5 May 2022, the IFRS Foundation published the sixth compilation of IFRS Interpretations Committee (IFRS IC) agenda decisions, published between November 2021 and April 2022.
Keywords: Mazars, Thailand, IFRS, IFRS IC, IFRS 9, IAS 20, IFRS 16, IAS 7
19 July 2022
This document is available here.
The agenda decisions included in this compilation relate to IFRS 9 – Financial Instruments, IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance, IFRS 16 – Leases and IAS 7 – Statement of Cash Flows, and cover the following specific topics:
- the TLTRO III financing programme for European banks;
- economic benefits from use of a wind farm;
- demand deposits with restrictions on use arising from a contract with a third party.
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