MASB Updates No.1 November 2021 – IFRS Interpretations Committee (IFRIC) Agenda Decisions

1. In October 2021, the IFRIC published the following Agenda Decisions:

👉 Non-refundable Value Added Tax on Lease Payments (IFRS 16 Leases) – https://lnkd.in/erU47NX7

👉 Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32 Financial Instruments: Presentation) – https://lnkd.in/ek38qV7n

2. The IFRS Foundation has also issued Compilation of Agenda Decisions –Volume 5 which contains all the agenda decisions published by IFRIC from April 2021 – October 2021.

3. To download Compilation of Agenda Decisions – https://t.me/YourAuditor/2479

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1. 2021年10月， IFRIC 发布了以下议程决定:

👉 租赁付款的不可退还的增值税（国际财务报告准则第16条租赁） –

https://lnkd.in/erU47NX7

👉 初始确认时被归类为金融负债的权证的会计处理（国际会计准则第32号金融工具：呈现） – https://lnkd.in/ek38qV7n

2. 国际财务报告准则基金会还发布了议程决定汇编 – 第五卷，其中包含了 IFRIC 在2021年4月至2021年10月期间发布的所有议程决定。

3. 下载议程决定汇编 – https://t.me/YourAuditor/2479

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