Administrative matters

Date recorded:

Work in progress (Agenda Paper 3)

The following new matters have not yet been presented to the Committee:

Consolidation of a non-hyperinflationary subsidiary by a hyperinflationary parent (IAS 29 & IAS 21): How a parent with a functional and presentation currency that is hyperinflationary consolidates a subsidiary with a functional currency that is not hyperinflationary.

Group of insurance contracts that generate cash flows in a foreign currency (IFRS 17 & IAS 21): How an entity applies IAS 21 to a group of insurance contracts (within the scope of IFRS 17) that generate cash flows in a foreign currency.

There was no discussion of this agenda paper.

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