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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

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Contact us

David Baur

David Baur

Partner and Leader Corporate Reporting Services, PwC Switzerland

Tel: +41 58 792 26 54

Email
Robel Ghebressilasie

Robel Ghebressilasie

Senior Manager, Corporate Reporting Services, PwC Switzerland

Tel: +41 58 792 28 79

Email

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