Sixth compilation of IFRS IC agenda decisions published

On 5 May 2022, the IFRS Foundation published the sixth compilation of IFRS Interpretations Committee (IFRS IC) agenda decisions, published between November 2021 and April 2022.

Keywords: Mazars, Thailand, IFRS, IFRS IC, IFRS 9, IAS 20, IFRS 16, IAS 7

19 July 2022

This document is available here.

The agenda decisions included in this compilation relate to IFRS 9 – Financial Instruments, IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance, IFRS 16 – Leases and IAS 7 – Statement of Cash Flows, and cover the following specific topics:

the TLTRO III financing programme for European banks;
economic benefits from use of a wind farm;
demand deposits with restrictions on use arising from a contract with a third party.