The IFRS Interpretations Committee (Committee) met on 14-15 June 2022, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates)
Agenda decisions for the IASB's consideration
- Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments)
- Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
- Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32 Financial Instruments: Presentation)
- Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17 Insurance Contracts)
Other matters
- 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)
- Work in Progress
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