International Accounting Standards Board: Developments in IFRS

In the first episode of the quarterly IFRIC podcast for 2022, IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to look back at activities to support consistent application of IFRS Accounting Standards during the last quarter of 2021. Topics include Economic Benefits from Use of a Windfarm (01:10), Principal versus Agent: Software Reseller (04:45), Negative Low Emission Vehicle Credits (13:48), Lease Liability in a Sale and Leaseback (17:28).