Q1 2024 IFRS Interpretations Committee podcast now available

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The latest IFRS Interpretations Committee (Committee) podcast is now available .

Bruce Mackenzie, Chair of the Committee and International Accounting Standards Board Member, talks about the decisions made at the IFRS Interpretations Committee meeting held on 5 March .

The podcast focuses on two of the Committee’s discussions about:

climate-related commitments in IAS 37 Provisions Contingent Liabilities and Contingent Assets ; and

Payments contingent on continued employment during handover periods (IFRS 3 Business Combinations ) .

You can find all our podcasts on our podcast page . They are also available on Spotify, iTunes and on our YouTube channel .

A short video has also been published that explains how the Committee helps maintain and support consistent application of IFRS Accounting Standards; what happens when the Committee receives an application question; and how it works with the International Accounting Standards Board.