The IFRS Interpretations Committee (Committee) met on 29 November 2022, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Definition of a Lease—Substitution Rights (IFRS 16 Leases)
Matters recommended for the IASB’s annual improvements
- Terminology update (IFRS 1 First-time Adoption of International Financial Reporting Standards)
- ’De facto agent’ assessment (IFRS 10 Consolidated Financial Statements)
- Terminology update (IFRS 9 Financial Instruments)
- Terminology update (IAS 7 Statement of Cash Flows)
- Reference update (IFRS 7 Financial Instruments: Disclosures)
- Implementation guidance (IFRS 7 Financial Instruments: Disclosures)
Other matters
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Work in Progress
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