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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