Podcast on Q1 2023 IFRS Interpretations Committee developments

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11 Apr, 2023

The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the first quarter of 2023.

The podcast is hosted by IFRS In­ter­pre­ta­tions Committee Chair Bruce Mackenzie and members Sophie Massol and Brian O’Donovan. Topics discussed included the definition of a lease: substitution rights (IFRS 16) and premiums receivable form an intermediary (IFRS 17 and IFRS 9).

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

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