June 2022 IFRS Interpretations Committee meeting agenda posted

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03 Jun 2022

The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 14–15 June 2022.

The Committee will discuss the following:

  • IAS 21 and IAS 29 — Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent
  • IFRS 9 — Cash Received via Electronic Transfer as Settlement for a Financial Asset
  • IAS 37 — Negative Low Emission Vehicle Credits
  • IAS 32 — Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity
  • IFRS 17 — Transfer of Insurance Coverage under a Group of Annuity Contracts
  • IFRS 17 and IAS 21 — Multi-currency Groups of Insurance Contracts
  • Work in progress

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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