Accounting Alert September 2020

New eLearning materials available for latest IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for.

Please refer to our latest eLearning materials which cover the latest agenda decisions issued by the Committee at its June 2020 meeting:

Sale and leaseback with variable payments (IFRS 16 Leases)
Deferred tax related to an investment in a subsidiary (IAS 12 Income Taxes)
Player transfer payments (IAS 38 Intangible Assets).

For more on the above, please contact your local BDO representative.