In this episode, IFRS Interpretations Committee Chair and member of the International Accounting Standards Board Bruce Mackenzie joins Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the first quarter of 2022.

Topics include:

  • Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (00.55)
  • TLTRO III Transactions (03.55)
  • Transfer of Insurance Coverage under a Group of Annuity Contracts (05.05)
  • Negative Low Emission Vehicle Credits (11.30)
  • Lessor Forgiveness of Lease Payments (13.50)
  • SPAC Transactions—Classification of Public Shares and Accounting for Warrants at Acquisition (17.50)
  • IASB narrow scope projects (23.10)

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
Applying the Standards
IFRS 9 Financial Instruments
IFRS 16 Leases
IFRS 17 Insurance Contracts
IAS 7 Statement of Cash Flows
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 32 Financial Instruments Presentation
IAS 37 Provisions Contingent Liabilities and Contingent Assets