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June 2023: IFRIC Update
Manage episode 366163705 series 1436635
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
154 episodi
Manage episode 366163705 series 1436635
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
154 episodi
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