We comment on four IFRS Interpretations Committee tentative agenda decisions
25 May 2022
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IFRS 9/IFRS 16, IFRS 17 and IAS 32, as published in the March 2022 'IFRIC Update'.
More information about the issues is set out below:
|
Issue |
Agenda decision supported? |
More information |
|---|---|---|
|
Lessor forgiveness of lease payments (IFRS 9 and IFRS 16) |
Yes. However, we believe that further analysis may be warranted before the tentative agenda decision is finalised. |
|
|
Transfer of insurance coverage under a group of annuity contracts (IFRS 17) |
Yes. |
|
|
Special Purpose Acquisition Companies (SPAC): Classification of public shares as financial liabilities or equity (IAS 32) |
Yes. However, we suggest removing one statement that might be misread. |
|
|
Special Purpose Acquisition Companies (SPAC): Accounting for warrants at acquisition |
Yes. However, we believe that some aspects of the analysis may require further consideration before the agenda decision is finalised. |
Click to access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee.
