April 2022 IFRS Interpretations Committee podcast

In this episode, IFRS Interpretations Committee Chair and member of the International Accounting Standards Board Bruce Mackenzie joins Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the first quarter of 2022.

Topics include:

Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (00.55)
TLTRO III Transactions (03.55)
Transfer of Insurance Coverage under a Group of Annuity Contracts (05.05)
Negative Low Emission Vehicle Credits (11.30)
Lessor Forgiveness of Lease Payments (13.50)
SPAC Transactions—Classification of Public Shares and Accounting for Warrants at Acquisition (17.50)
IASB narrow scope projects (23.10)

You can listen to these and other podcasts on the IASB podcast page and on the IASB YouTube channel. You can also subscribe to the IASB podcasts on your podcast player and Spotify.

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