The IFRS Interpretations Committee (Committee) met on 14-15 March 2023, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Guarantee over a Derivative Contract (IFRS 9 Financial Instruments)
- Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments)
- Homes and Home Loans Provided to Employees
Agenda decisions for the IASB's consideration
- Definition of a Lease—Substitution Rights (IFRS 16 Leases)
Matters recommended for the IASB’s annual improvements
- Lessee accounting for lease payments forgiven (IFRS 9 Financial Instruments and IFRS 16 Leases)
- Disclosure of deferred difference between fair value and transaction price—Guidance on implementing IFRS 7 Financial Instruments: Disclosures
Other matters
- Business Combinations—Disclosures, Goodwill and Impairment
- Work in Progress
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