Episode 116: IFRIC Update September 2021

Sep 20, 2021

22:25

Highlights

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Episode notes

Is the Demand Deposit a Component of Cash and Cash Equivalents in the Statement of Financial Position?

Introduction

3min

The Efrict Decision Is Still Subject to Board Approval.

2min

What Are the Mean Proposals in the Exposure Draft?

3min

The Committee's Views on the Lease Back Project

2min

The Accounting for Demand Deposits With Restrictions on Use

2min

Is the Demand Deposit a Component of Cash and Cash Equivalents in the Statement of Financial Position?

4min

Recognizing Cash Received by an Electronic Transfer System as Settlement for a Financial Asset

2min

Is the Guidance in Recognizing a Financial Asset Not Applicable?

5min

Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.

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