Q1 2023 IFRS Interpretations Committee podcast
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.