Exposure Draft 2022

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)
  (IFRS Interpretations Committee's comment due date is 19 August 2022)

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Special Purpose Acquisition Companies: Accounting for Warrants at Acquisition 
• Special Purpose Acquisition Companies: Classification of Public Shares as Financial Liabilities or Equity (IAS 32) 
• Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) 
• Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16)

(IFRS Interpretations Committee's comment due date is 23 May 2022)

with link to

• Negative Low Emission Vehicle Credit

(IFRS Interpretations Committee's comment due date is 12 April 2022)