The IFRS Interpretations Committee (Committee) met on 12 September 2023, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)
Agenda decisions for the IASB's consideration
- Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments)
- Homes and Home Loans Provided to Employees
- Guarantee over a Derivative Contract (IFRS 9 Financial Instruments)
Other matters
- Update on the status of open matters
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