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The IFRS Interpretations Committee (Committee) met on 15-16 March 2022, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17 Insurance Contracts)
- Lessor Forgiveness of Lease Payments (IFRS 9 Financial Instruments and IFRS 16 Leases)
- Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32 Financial Instruments: Presentation)
- Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition
Agenda decisions for the IASB's consideration
- Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7 Statement of Cash Flows)
Other matters
- Forgiveness of Lease Payments—Lessees (IFRS 9 Financial Instruments and IFRS 16 Leases)
- Work in Progress
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