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The latest IFRS Interpretations Committee (Interpretations Committee) podcast features Bruce Mackenzie, Interpretations Committee Chair, and members Sophie Massol and Brian O’Donovan discussing the latest activities to support the consistent application of IFRS Accounting Standards in the first quarter of 2023.

The topics discussed include Definition of a Lease—Substitution Rights (IFRS 16 Leases) and a question relating to Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments).

The Interpretations Committee has published a Tentative Agenda Decision on the second topic discussed; the comment period closes 22 May 2023.

Followable tags

IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 9 Financial Instruments
IFRS 16 Leases
IFRS 17 Insurance Contracts