The agenda and meeting papers for the IFRS Interpretations Committee meeting to be held on 14-15 June 2022 are available.
Topics for discussion include:
- IFRIC Update April 2022 and IFRIC Work in Progress
- Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (IAS 21 and IAS 29)
- Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9)
- Negative Low Emission Vehicle Credits (IAS 37)
- Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32)
- Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)
- Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17)
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