Q4 2022 IFRS Interpretations Committee podcast

In this episode of the IFRS Interpretations Committee (Committee) podcast, Committee Chair and International Accounting Standards Board (IASB) Member Bruce Mackenzie and IASB Technical Staff Riana Wiesner and Jawaid Dossani discuss the latest activities to support the consistent application of IFRS Accounting Standards in the last quarter of 2022.

The topics discussed include a question to the Committee relating to IFRS 16 Leases about whether a contract that includes a particular substitution right is considered a lease. The Committee has published a Tentative Agenda Decision on this topic; the comment period closes 6 February 2023.

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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