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Episode 116: IFRIC Update September 2021

IFRS Talks - PwC's Global IFRS podcast

CHAPTER

The Committee's Views on the Lease Back Project

i think it's fair to say that views from ithric members varied substantially, and it was difficult to identify a clear direction or consensus across committee members. But none the less, i think tha staave got some valuable input and quite quite a few ideas for the future direction of the project. I thought this was quite interesting. My sense is that there is now another potential object on the table for consideration, consideration, which is see simply to formulate a principle for the subsequent accounting without prescribing a particular approach. So if you're interested in the details, i recommend you have a red of the staff paper, which describes how each of those potential approaches would work.

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