Podcast on IFRS Interpretations Committee developments

  • IFRS IC (IFRS Interpretations Committee) (blue) Image

15 Jul 2022

The IFRS Foundation has issued a podcast on the developments of the IFRS Interpretations Committee during the second quarter of 2022.

The podcast is hosted by IFRS In­ter­pre­ta­tions Committee Chair and IASB member Bruce Mackenzie and Technical Staff member Patrina Buchanan and focuses on:

  • Principal versus agent: software reseller.
  • Negative low emission vehicle credits.
  • Cash received via electronic transfer as settlement for a financial asset, transfer of insurance coverage under a group of annuity contracts.
  • SPACs: classification of public shares as financial liabilities.
  • Consolidation of a non-hyperinflationary subsidiary by a hyperinflationary parent.
  • Multi-currency groups of insurance contracts.

For more in­for­ma­tion, see the press release on the IFRS Foundation’s website.

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