Compilation of Agenda Decisions - Volume 3

The IFRS Foundation’s third Compilation of Agenda Decisions comprises agenda decisions published by the IFRS Interpretations Committee (Committee) from April to September 2020.
The agenda decisions are organised by the IFRS Standard to which they relate. The Committee publishes an agenda decision when, following consultation, it concludes that a standard-setting project should not be added to the work plan to address a question received about the application of IFRS Standards.
Agenda decisions report the Committee’s decision and often include material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.

The agenda decisions relate to:
•    IFRS 16 Leases (Sale and Leaseback with Variable Payments (IFRS 16))
•    IAS 12 Income Taxes (Multiple Tax Consequences of Recovering an Asset (IAS 12); Deferred Tax related to an Investment in a Subsidiary (IAS 12))
•    IAS 38 Intangible Assets (Player Transfer Payments (IAS 38))

The complete Compilation of Agenda Decisions can be found here.