Podcast on Q1 2022 IFRS Interpretations Committee developments

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19 Apr, 2022

The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the first quarter of 2022.

The podcast is hosted by IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie and Technical Staff member Patrina Buchanan and focuses on the following topics:

  • Demand deposits with restrictions on use arising from a contract with a third party
  • TLTRO III transactions
  • Transfer of insurance coverage under a group of annuity contracts
  • Negative low emission vehicle credits
  • Lessor forgiveness of lease payments
  • SPAC transactions — Classification of public shares and accounting for warrants at acquisition
  • IASB narrow scope projects

For more in­for­ma­tion, see the press release on the IFRS Foundation’s website.

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