commit b70b09af7784be22d0349b093ca33cff02e91b7f Author: wernerduby370 Date: Mon Nov 10 18:58:44 2025 +0800 Add 'Applying Paragraph B98 of IFRS Q0' diff --git a/Applying-Paragraph-B98-of-IFRS-Q0.md b/Applying-Paragraph-B98-of-IFRS-Q0.md new file mode 100644 index 0000000..845cc59 --- /dev/null +++ b/Applying-Paragraph-B98-of-IFRS-Q0.md @@ -0,0 +1,4 @@ +
The IFRS Interpretations Committee (Committee) discussed the following matter and tentatively decided not to add it to its standard-setting agenda. The [Committee](https://www.buynzproperty.nz) will reconsider this tentative decision, including the reasons for not adding the matter to its standard-setting agenda, at a future meeting. The Committee invites comments on its tentative agenda decision. All comments will be on the public record and posted on our website unless a responder requests confidentiality and we grant that request. We do not normally grant such requests unless they are supported by good reason, for example, commercial confidence.
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Tentative Agenda Decision
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The Committee received a request about the applicability of the sale and leaseback requirements in IFRS 16 to a transaction in which an entity sells its equity interest in a subsidiary that holds one asset and leases that asset back. In the fact pattern described in the request:
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- an entity owns 100% of the equity in a subsidiary \ No newline at end of file