July 2022 IFRS Interpretations Committee podcast | DART

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 second quarter of 2022.

Topics include:

Principal versus Agent: Software Reseller (01:22);
Negative Low Emission Vehicle Credits (03:48);
Cash Received via Electronic Transfer as Settlement for a Financial Asset (07:19);
Transfer of Insurance Coverage under a Group of Annuity Contracts (11:33);
Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (13:51);
Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (14:44); and
Multi-currency Groups of Insurance Contracts (15:58).

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.