PwC IFRS Talks Episode 116: IFRIC Update September 2021
ca PwC IFRS Talks
This podcast discusses the latest updates at the September 2021 IFRIC meeting, where the Committee finalised two agenda decisions, provided input to the IASB on a lease liability in a sale and leaseback, and discussed whether demand deposits with restrictions on use qualify as cash and the accounting for cash received via an electronic transfer (payment) system.
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