February 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 1 February 2022, and discussed:
Committee's tentative agenda decisions
-
Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 2
Agenda decisions for the IASB's consideration
-
TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)—Agenda Paper 3
Other matters
-
Profit Recognition for Annuity Contracts (IFRS 17 Insurance Contracts)—Agenda Paper 4
-
Work in Progress—Agenda Paper 5