{"id":1568,"date":"2020-10-27T16:14:42","date_gmt":"2020-10-27T08:14:42","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1568"},"modified":"2021-02-02T16:25:13","modified_gmt":"2021-02-02T08:25:13","slug":"ifrs-foundation-publishes-third-compilation-of-ifrs-interpretations-committee-agenda-decisions","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2020\/10\/27\/ifrs-foundation-publishes-third-compilation-of-ifrs-interpretations-committee-agenda-decisions\/","title":{"rendered":"IFRS Foundation publishes third compilation of IFRS Interpretations Committee agenda decisions"},"content":{"rendered":"\n<p>On or about 14 October 2020, the IFRS  Foundation has issued, \u201cCompilation of Agenda Decisions \u2014 Volume 3\u201d  which contains all the agenda decisions made by the IFRS Interpretations  Committee from April 2020 to September 2020. <\/p>\n\n\n\n<p>The agenda decisions included in this compilation relate to: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>IFRS 16 Leases: Sale and Leaseback with Variable Payments<\/li><li>IAS 12 Income Taxes: Multiple Tax Consequences of Recovering an Asset  and Deferred Tax related to an Investment in a Subsidiary<\/li><li>IAS 38 Intangible Assets: Player Transfer Payments.<\/li><\/ul>\n\n\n\n<p>The agenda decisions intended to make the already published work of  the Committee more accessible. <\/p>\n\n\n\n<p>The  Agenda decisions seek to make published work of the Committee more  accessible. The agenda decision is made according to consultation and  the report includes: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the Committee\u2019s decision<\/li><li>material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or <\/li><li>fact pattern described in the  agenda decision. <\/li><\/ul>\n\n\n\n<p>Source: <em>ISCA<\/em> [media release], 14 October 2020, accessed 26 October 2020. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 14 October 2020, the IFRS Foundation has issued, \u201cCompilation of Agenda Decisions \u2014 Volume 3\u201d which contains all the agenda decisions made by the IFRS Interpretations Committee from April 2020 to September 2020. The agenda decisions included in this compilation relate to: IFRS 16 Leases: Sale and Leaseback with Variable Payments IAS [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-1568","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1568"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1568\/revisions"}],"predecessor-version":[{"id":1570,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1568\/revisions\/1570"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1568"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}