The agenda and meeting papers for the IFRS Interpretations Committee meeting held on 15 – 16 March 2022 are available.
Topics discussed include:
- IFRIC Update February 2022 and IFRIC work in progress
- Quantity of the Benefits Provided under a Group of Annuity Contracts (IFRS 17 Insurance Contracts)
- Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows)
- Rent Concessions: Lessors and Lessees (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
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