June 2023: IFRIC Update

IFRS Talks - PwC's Global IFRS podcast

English - June 15, 2023 10:00 - 19 minutes - 13.2 MB - ★★★★★ - 9 ratings
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Previous Episode: Episode 143 IFRS 9 Classification and Measurement

Next Episode: IFRS Talks October 2023: Speaking Sustainability

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