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IFRS Talks - PwC's Global IFRS podcast chevron_right

Episode 116: IFRIC Update September 2021

Sep 20, 2021
22:25
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1
Introduction
00:00 • 3min
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2
The Efrict Decision Is Still Subject to Board Approval.
02:52 • 2min
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3
What Are the Mean Proposals in the Exposure Draft?
04:40 • 3min
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4
The Committee's Views on the Lease Back Project
07:23 • 2min
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5
The Accounting for Demand Deposits With Restrictions on Use
09:24 • 2min
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6
Is the Demand Deposit a Component of Cash and Cash Equivalents in the Statement of Financial Position?
11:54 • 4min
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7
Recognizing Cash Received by an Electronic Transfer System as Settlement for a Financial Asset
15:57 • 2min
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8
Is the Guidance in Recognizing a Financial Asset Not Applicable?
17:35 • 5min
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Karsten Ganssauge joins Andrea Pryde to discuss the latest updates at the September 2021 IFRS Interpretations Committee meeting.

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