Start date: Nov 28, 2023

End date: Nov 29, 2023

Location: London

On December 7, 2023, the IFRS In­ter­pre­ta­tions Com­mit­tee re­leased a sum­mary of this meet­ing.

The fol­low­ing items were dis­cussed:

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

Re­view the IFRIC Up­date and pod­cast on the In­ter­na­tional Ac­count­ing Stan­dards Board's Web site.