Podcast on Q4 2022 IFRS Interpretations Committee developments

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23 Jan, 2023

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

The podcast is hosted by IFRS In­ter­pre­ta­tions Committee Chair and IASB member Bruce Mackenzie and Technical Staff members Riana Wiesner and Jawaid Dossani and focused on whether a contract that includes a particular substitution right is considered a lease (IFRS 16).

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

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