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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