IFRIC podcast Q4 2022
Jan 23, 2023
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Episode description
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and IASB Technical Staff Riana Wiesner and Jawaid Dossani discuss the latest activities to support the consistent application of IFRS Accounting Standards in the last quarter of 2022. The topics discussed include a question to the Committee relating to IFRS 16 Leases about whether a contract that includes a particular substitution right is considered a lease. The Committee has published a Tentative Agenda Decision on this topic; the comment period closes 6 February 2023.
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