The meeting papers for the IFRS Interpretations Committee meeting to be held on 14 – 15 March 2023 are available.
Topics for discussion include:
- IFRIC Update November 2022 and Work in progress
- Definition of a Lease—Substitution Rights (IFRS 16)
- Guarantee over a Derivative Contract
- Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)
- Homes and Home Loans Provided to Employees
- Potential annual improvements
- Business Combinations—Disclosures, Goodwill and Impairment
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