The IFRS Interpretations Committee (Committee) met on 28-29 November 2023, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
- Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)
Agenda decisions for the IASB's consideration
- Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements)
Other matters
- Climate-related and Other Uncertainties in the Financial Statements
- Provisions—Targeted Improvements
- Power Purchase Agreements
- Work in Progress
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