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, along with Committee members Jon Nelson and Jens Freiberg, talks about the decisions made at the meeting held on 28-29 November 2023.
The podcast focusses on two of the Committee’s discussions about:
climate-related commitments in IAS 37 Provisions Contingent Liabilities and Contingent Assets ; and
disclosure of revenues and expenses for reportable segments in IFRS 8 Operating Segments .
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.