September 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 13 September 2022, and discussed:
Agenda decisions for the IASB's consideration
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Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates)—Agenda Paper 2
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Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition—Agenda Paper 3
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Lessor Forgiveness of Lease Payments (IFRS 9 Financial Instruments and IFRS 16 Leases)—Agenda Paper 4
Other matters
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Lack of Exchangeability (Amendments to IAS 21)—Agenda Paper 5
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Matters Reported to the IASB—Agenda Paper 6
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Work in Progress—Agenda Paper 7
Addendum to IFRIC Update—Committee’s agenda decisions
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Multi-currency Groups of Insurance Contracts (IFRS 17 Insurance Contracts and IAS 21 The Effects of Changes in Foreign Exchange Rates)—Agenda Paper 2
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Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition—Agenda Paper 3
-
Lessor Forgiveness of Lease Payments (IFRS 9 Financial Instruments and IFRS 16 Leases)—Agenda Paper 4