The latest IFRS Interpretations Committee (Committee) podcast features Bruce Mackenzie, Chair of the Interpretations Committee; and Committee members Karen Higgins and Donné Sephton.
They discussed the decisions of the Committee to refer two matters to the IASB for narrow-scope standard setting, including:
- one new submission relating to the application of the ‘own use’ exemption in IFRS 9 Financial Instruments; and
- the accounting for hyperinflation in specific circumstances.
A full meeting summary can be found in the June 2023 IFRIC Update.
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