June 2023: IFRIC Update
23/06/23
Overview
Join Laura Kennedy and Karsten Ganssauge as they discuss three topics from the June 2023 IFRS® Interpretations Committee meeting:
- Energy contracts and the ‘own-use’ exemption from financial instrument accounting
- Mergers between a parent and its subsidiary
- Consolidation when the parent is hyperinflationary but the subsidiary is not
Contact us
Partner and Leader Corporate Reporting Services, PwC Switzerland
Tel: +41 58 792 26 54
Robel Ghebressilasie
Senior Manager, Corporate Reporting Services, PwC Switzerland
Tel: +41 58 792 28 79