Q2 2023 IFRS Interpretations Committee podcast
The latest IFRS Interpretations Committee (Interpretations 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
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the accounting for hyperinflation in specific circumstances.
A full meeting summary can be found in the June 2023 IFRIC Update.
You can find all podcasts on the IASB
podcast page. They are also available on Spotify, iTunes and on
the IASB YouTube
channel.