Episode142: March 2023 IFRIC Update

Join Raihazah Shaikh and Karsten Ganssauge for an update of the March 2023 IFRS Interpretations Committee meeting. Topics include:
Three new submissions: Homes and home loans provided to employees, Guarantee over a derivative contract and Premiums Receivable from an Intermediary;
Potential annual improvements on the accounting for lease payments forgiven (IFRS 9 and IFRS 16) and
Possible changes to the impairment test of cash-generating units containing goodwill.