Fifth compilation of IFRS IC agenda decisions

On 28 October 2021, the IFRS Foundation published the fifth compilation of IFRS Interpretations Committee (IFRS IC) agenda decisions, taken between April and October 2021.

Keywords: Mazars, Thailand, IFRS, IFRS IC, IAS

The compilation is available here

The decisions summarised in this document concern the following standards:

  • IFRS 9 – Financial instruments
  • IFRS 16 – Leases
  • IAS 2 – Inventories
  • IAS 10 – Events after the reporting period
  • IAS 19 – Employee benefits
  • IAS 32 – Financial instruments: presentation