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The latest IFRS Interpretations Committee (Committee) podcast features Bruce Mackenzie, Chair of the Interpretations Committee; and Committee members Karen Higgins and Donné Sephton.

They discussed the decisions of the Committee to refer two matters to the IASB for narrow-scope standard setting, including:

  • one new submission relating to the application of the ‘own use’ exemption in IFRS 9 Financial Instruments; and
  • the accounting for hyperinflation in specific circumstances.

A full meeting summary can be found in the June 2023 IFRIC Update.

You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and on our YouTube channel.

Followable tags

IFRS 9 Financial Instruments
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 29 Financial Reporting in Hyperinflationary Economies