IFRS Talks - PwC's Global IFRS podcast

June 2023: IFRIC Update

Jun 15, 2023

19:12

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Episode notes

Introduction

2min

The Three Scenarios for IFRS 9 and the Own Use Exemption

6min

The Committee Discussion on the IFS9 Fact Patterns

4min

The Committee's Assessment of the Merger Transaction

3min

The Importance of Consolidation Accounting in a Non-Hyperinflationary Economy

4min

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 hyperinflationary but the subsidiary is not

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