Agenda

Date recorded:

Agenda for the March 2022 IFRS Interpretations Committee meeting

Tuesday 15 March 2022

  • Administrative matters
  • Initial consideration
    • IFRS 17 Insurance Contracts
      • Quantity of the benefits provided under a group of annuity contracts
  • Comment letters on tentative agenda decision
    • IAS 7 Statement of Cash Flows
      • Demand deposits with restrictions on use
  • Initial consideration
    • IFRS 9 Financial Instruments and IFRS 16 Leases
      • Rent concessions: Lessors and lessees

Wednesday 16 March 2022

  • Initial consideration
    • IAS 32 Financial Instruments: Presentation
      • Special Purpose Acquisition Companies (SPAC): Classification of public shares as financial liabilities or equity
    • Special Purpose Acquisition Companies (SPAC): Accounting for warrants at acquisition
  • Administrative matters
    • Work in progress

Agenda papers for this meeting are available on the IASB's website.

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