Join Raihazah Shaikh and Karsten Ganssauge for an update of the March 2023 IFRS Interpretations Committee meeting. Topics include:
Three new submissions: Homes and home loans provided to employees, Guarantee over a derivative contract and Premiums Receivable from an Intermediary;
Potential annual improvements on the accounting for lease payments forgiven (IFRS 9 and IFRS 16) and
Possible changes to the impairment test of cash-generating units containing goodwill.
Join Raihazah Shaikh, Mark Randall and Laura Kennedy as they discuss the latest developments under IFRS 9 classification and measurement. Topics include:
An overview of what is involved in the post implementation review
The proposed amendments to IFRS 9 covering contractual cash flow...
How to account for carbon offsets and related costs? Claire Howells and Gina Huang join Raihazah Shaikh to share their perspectives on the accounting for carbon offsets and related costs from the perspective of a purchaser and the perspective of a project developer.