Q1 2024 IFRS Interpretations Committee podcast | DART – Deloitte Accounting Research Tool

The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available.

Bruce Mackenzie, Chair of the Committee and International Accounting Standards Board Member, talks about the decisions made at the IFRS Interpretations Committee meeting held on 5 March.

The podcast focuses on two of the Committee’s discussions about:

climate-related commitments in IAS 37 Provisions Contingent Liabilities and Contingent Assets; and
Payments contingent on continued employment during handover periods (IFRS 3 Business Combinations).

You can find all podcasts on the IASB podcast page. They are also available on Spotify, iTunes and on the IASB YouTube channel.

A short video has also been published that explains how the Committee helps maintain and support consistent application of IFRS Accounting Standards; what happens when the Committee receives an application question; and how it works with the International Accounting Standards Board.