April 2022 IFRS Interpretations Committee Update
IFRIC Update is a summary of the decisions reached by the IFRS
Interpretations Committee (Committee) in its public meetings. Past Updates can be
found in the IFRIC Update archive.
The Committee met on 20 April 2022, and discussed:
Agenda decisions for the IASB's consideration
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Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 2
Other matters
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Work in Progress—Agenda Paper 3
Addendum to IFRIC Update—Committee’s agenda decisions
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Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 2