Podcast on IFRS Interpretations Committee developments
15 Jul, 2022
The IFRS Foundation has issued a podcast on the developments of the IFRS Interpretations Committee during the second 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:
- Principal versus agent: software reseller.
- Negative low emission vehicle credits.
- Cash received via electronic transfer as settlement for a financial asset, transfer of insurance coverage under a group of annuity contracts.
- SPACs: classification of public shares as financial liabilities.
- Consolidation of a non-hyperinflationary subsidiary by a hyperinflationary parent.
- Multi-currency groups of insurance contracts.
For more information, see the press release on the IFRS Foundation’s website.
