IFRIC Update – February 1, 2022
Start date:
End date:
Location: London
On February 10, 2022, the IFRS Interpretations Committee released a summary of its February 1, 2022 meeting.
The following items were discussed:
Committee's tentative agenda decisions
- Negative Low Emission Vehicle Credits (IAS 37, Provisions, Contingent Liabilities and Contingent Assets)
Agenda decisions for the Board's consideration
- TLTRO III Transactions (IFRS 9, Financial Instruments, and IAS 20, Accounting for Government Grants and Disclosure of Government Assistance)
Other matters
- Profit Recognition for Annuity Contracts (IFRS 17, Insurance Contracts)
- Work in Progress
Review the IFRIC Update and podcast on the International Accounting Standards Board's Web site.