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 characteristics and electronic cash payment systems.
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...
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;