Date recorded:

Agenda for the June 2022 IFRS Interpretations Committee meeting

Tuesday 14 June 2022

  • Administrative matters
  • Initial consideration
    • IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies
      • Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent
  • Comments on tentative agenda decision
    • IFRS 9 Financial Instruments
      • Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9)
    • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
      • Negative Low Emission Vehicle Credits

Wednesday 15 June 2022

  • Comments on tentative agenda decision
    • IAS 32 Financial Instruments: Presentation
      • Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity
    • IFRS 17 Insurance Contracts
      • Transfer of Insurance Coverage under a Group of Annuity Contracts
  • Initial consideration
    • IFRS 17 Insurance Contracts and IAS 21: The Effects of Changes in Foreign Exchange Rates
      • Multi-currency Groups of Insurance Contracts
  • Administrative matters
    • Work in progress

Agenda papers for this meeting are available on the IASB's website.

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