January 2022 IFRS Interpretations Committee podcast

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 the IASB podcast page and on the IASB YouTube channel. You can also subscribe to the IASB podcasts on your podcast player and Spotify.

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