Podcast on IFRS Interpretations Committee developments

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10 Jan, 2022

The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the fourth quarter of 2021.

The podcast is hosted by IFRS Interpretations Committee Chair and IASB Vice-Chair Sue Lloyd and Technical Staff member Patrina Buchanan and focuses on economic benefits from use of a windfarm (IFRS 16), principal versus agent — software reseller (IFRS 15), negative low emission vehicle credits (IAS 37), and lease liability in a sale and leaseback (IFRS 16) .

For more information, please see the press release on the IASB website.

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