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June 2023 IFRS Interpretations Committee agenda and meeting papers available

The meeting papers for the IFRS Interpretations Committee meeting to be held on 6 – 7 June 2023 are available.

Topics for discussion include:

  • IFRIC Update March 2023
  • Application of the ‘Own Use’ Exemption (IFRS 9)
  • Merger between a Parent and Its Subsidiary in the Separate Financial Statements (IAS 27)
  • Climate-related Risks in the Financial Statements
  • Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (IAS 21 and IAS 29)
  • Business Combinations under Common Control
  • Update on Work in progress

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