The IFRS Interpretations Committee (Committee) met on 13 September 2022, and the topics discussed were as follows:
Agenda decisions for the IASB's consideration
- Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates)
- Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition
- Lessor Forgiveness of Lease Payments (IFRS 9 Financial Instruments and IFRS 16 Leases)
Other matters
- Lack of Exchangeability (Amendments to IAS 21)
- Matters Reported to the IASB
- Work in Progress
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