June 2023 IFRS Interpretations Committee meeting agenda posted

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30 May, 2023

The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 6–7 June 2023.

The Committee will discuss the following:

  • IFRS 9 Financial In­stru­ments:Application of the ‘Own Use’ exception in the light of current market and geopolitical questions
  • IFRS 27 Separate Financial Statements: Merger between a parent and its subsidiary in the separate financial statements
  • Climate-related risks in the financial statements
  • IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies
  • Business combinations under common control
  • Ad­min­is­tra­tive matters

The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries as well as observer notes from the meeting on this page as they become available.

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