June 2023 IFRS Interpretations Committee meeting agenda posted
30 May 2023
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 6–7 June 2023.
The Committee will discuss the following:
- IFRS 9 Financial Instruments:Application of the ‘Own Use’ exception in the light of current market and geopolitical questions
- IFRS 27 Separate Financial Statements: Merger between a parent and its subsidiary in the separate financial statements
- Climate-related risks in the financial statements
- IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies
- Business combinations under common control
- Administrative matters
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.
