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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.