The IFRS Interpretations Committee (Committee) met on 6-7 June 2023, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements)
Other matters
- Application of the ‘Own Use’ Exception in the Light of Current Market and Geopolitical Questions (IFRS 9 Financial Instruments)
- Climate-related Risks in the Financial Statements
- Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies)
- Business Combinations under Common Control
- Update on the status of open matters
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