In the first episode of 2022, IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to look back at activities to support consistent application of IFRS Accounting Standards during the last quarter of 2021.

Topics include:

  • Economic Benefits from Use of a Windfarm (01:10)
  • Principal versus Agent: Software Reseller (04:45)
  • Negative Low Emission Vehicle Credits (13:48)
  • Lease Liability in a Sale and Leaseback (17:28)

You can listen to these and other podcasts on our podcast page and on our YouTube channel. You can also subscribe to our podcasts on your podcast player and Spotify.

Followable tags

Standards development
IFRS 15 Revenue from Contracts with Customers
IFRS 16 Leases
IAS 37 Provisions Contingent Liabilities and Contingent Assets