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Q1 2022 IFRS Interpretations Committee podcast available

In the April 2022 IFRIC podcast, IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie joined Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the first quarter of 2022.

Topics discussed include:

  • Demand Deposits with Restrictions on Use arising from a Contract with a Third Party
  • TLTRO III Transactions
  • Transfer of Insurance Coverage under a Group of Annuity Contracts
  • Negative Low Emission Vehicle Credits
  • Lessor Forgiveness of Lease Payments
  • SPAC Transactions—Classification of Public Shares and Accounting for Warrants at Acquisition
  • IASB narrow scope projects

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