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Companies applying IFRS® Standards are required to reflect the explanatory material included in final agenda decisions made by the IFRS Interpretations Committee (IFRIC).
The issues discussed by the Committee are significant, so the potential impact of any resulting accounting policy changes on your company’s financial statements could be material – and any such changes may need to be made in your next financial statements.
Here we track some of the key issues discussed and provide more background on the role and authority of the Committee.
Video briefings
A video series with Brian O’Donovan, summarising key discussions at the IFRS Interpretations Committee
| March 2022 |
SPAC transactions | Transcript (PDF 242 KB) |
| February 2022 | Does an emissions scheme create an obligation? | Transcript (PDF 244 KB) |
June 2021 |
Transcript (PDF 308 KB) |
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April 2021 |
Transcript (PDF 207 KB) |
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March 2021 |
Transcript (PDF 281 KB) |
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February 2021 |
Transcript (PDF 217 KB) |
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December 2020 |
Reverse factoring, cloud computing and classification of debt |
Transcript (PDF 56 KB) |
