• September 2022 IFRS Interpretations Committee agenda and meeting papers available

September 2022 IFRS Interpretations Committee agenda and meeting papers available

09 September 2022

The IFRS Interpretations Committee is scheduled to meet on 13 September 2022. The agenda and meeting papers are now available. The topics for discussion are:

  • Administrative matters
  • Comments on tentative agenda decisions
    • Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The effects of Changes in Foreign Exchange Rates)
    • Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition
    • Lessor Forgiveness of Lease Payments (IFRS 9 Financial Instruments and IFRS 16 Leases)
  • Inputs on IASB project
    • Lack of Exchangeability (Amendments to IAS 21)

The agenda and meeting papers may be accessed here.