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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 second quarter of 2022.
Topics include:

  • Principal versus Agent: Software Reseller (01:22);
  • Negative Low Emission Vehicle Credits (03:48);
  • Cash Received via Electronic Transfer as Settlement for a Financial Asset (07:19);
  • Transfer of Insurance Coverage under a Group of Annuity Contracts (11:33);
  • Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (13:51);
  • Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (14:44); and
  • Multi-currency Groups of Insurance Contracts (15:58).

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Followable tags

IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 9 Financial Instruments
IFRS 15 Revenue from Contracts with Customers
IFRS 17 Insurance Contracts
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 32 Financial Instruments Presentation
IAS 37 Provisions, Contingent Liabilities and Contingent Assets