In our IFRS Roundup for April, we provide you with our practice aid "Illustrative condensed interim financial statements 2021", our publication "new IFRS's for 2021" as well as articles on listings via SPACs and the IFRS 16 Rent Concessions Amendments Extension. Read also our two articles in German on recent IFRS developments and the impact of IFRS 17 on non-insurance companies. We further provide you with episode 106, 107 and 108 of our podcast series covering SPACs, rate regulated accounting and supplier finance.