June 2022 IFRS Interpretations Committee agenda and meeting papers available

The IFRS Interpretations Committee is scheduled to meet on 14-15 June 2022. The agenda and meeting papers are now available. The topics for discussion are:

• Administrative matters
• Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies)
• Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments)
• Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
• Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32 Financial Instruments: Presentation)
• Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates)
• Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17 Insurance Contracts)

The agenda and meeting papers may be accessed here.