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The IFRS Interpretations Committee (Committee) met on 1 February 2022, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
Agenda decisions for the IASB's consideration
- TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)
Other matters
- Profit Recognition for Annuity Contracts (IFRS 17 Insurance Contracts)
- Work in Progress
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