The IFRS Interpretations Committee (Committee) met on 5 March 2024, and the topics discussed were as follows:
Agenda decisions for the IASB's consideration
- Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
- Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)
Other matters
- Post-implementation Review of IFRS 9 Financial Instruments—Impairment
- Work in Progress
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