Episode 142: March 2023 IFRIC Update
03/04/23
Overview
Join Raihazah Shaikh and Karsten Ganssauge for an update of the March 2023 IFRS Interpretations Committee meeting. Topics include: Three new submissions: Homes and home loans provided to employees, Guarantee over a derivative contract and Premiums Receivable from an Intermediary; Potential annual improvements on the accounting for lease payments forgiven (IFRS 9 and IFRS 16) and possible changes to the impairment test of cash-generating units containing goodwill.
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