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.
The Committee’s Chair, Bruce Mackenzie, talks about the decisions made at the IFRS Interpretations Committee meeting held on 26 November 2024 .
The podcast focuses on:
the application of IAS 29 Financial Reporting in Hyperinflationary Economies to identify when an economy becomes hyperinflationary; and
whether a company’s expenditures for carbon credits and its research and development activities meet the requirements in IAS 38 Intangible Assets to be recognised as intangible assets.
You can find all our podcasts on our podcast page . They are also available on Spotify, iTunes and on our YouTube channel .
This short video 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.