June 2023 IFRS Interpretations Committee agenda and meeting papers now available
AGENDA ITEM: Administrative matters; Application of the ‘Own Use’ Exemption (IFRS 9); Merger between a Parent and Its Subsidiary in the Separate Financial Statements (IAS 27); Climate-related Risks in the Financial Statements; Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (IAS 21 and IAS 29); Business Combinations under Common Control and Work in progress.
