Global Standards for the world economy

Friday 15 January 2021

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IFRS Interpretations Committee

Variable payments for the separate acquisition of PPE and intangible assets

 Issues rejected–agenda decision

IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets – Variable payments for asset purchases

The Interpretations Committee received a request to address the accounting for variable payments to be made for the purchase of an item of property, plant & equipment or an intangible asset that is not part of a business combination.

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