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June 2023: IFRIC Update

IFRS Talks - PwC's Global IFRS podcast

CHAPTER

The Committee Discussion on the IFS9 Fact Patterns

Staff paper contains some general analysis of the relevant requirements but did not propose any definitive conclusion on any of the facts submitted. Staff suggested that there's not adequate guidance in IFS9 to determine whether in the submitted fact pattern the own use exception is met. The staff cited a number of reasons for that, including a perceived lack of clarity around the relevance of the respective market structure. So watch this space and it will be discussed by the board at the future meeting.

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