The latest IFRS Interpretations Committee (IFRIC) podcast, IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie discussed the decisions of the Committee, including:
- A new submission about payments contingent on continued employment during handover periods, related to IFRS 3 Business Combinations; and
- considered feedback on three tentative agenda decisions that were published in March 2023 about:
- premium receivable from an intermediary relating to IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments;
- homes and home loans provided to employees; and
- guarantee over a derivative contract relating to IFRS 9 Financial Instruments.
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