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Podcast on IFRS Interpretations Committee developments

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11 Oct 2021

The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the third quarter of 2021.

The podcast is hosted by IFRS Interpretations Committee Chair and IASB Vice-Chair Sue Lloyd and Technical Staff member Patrina Buchanan and focuses on non-refundable VAT on lease payments (IFRS 16), accounting for warrants that are financial liabilities on initial recognition (IAS 32), demand deposits with restrictions on use (IAS 7), and cash received via electronic transfer as settlement for a financial asset (IFRS 9).

For more information, see the press release on the IASB website.

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