IFRIC Update – September 12, 2023

Start date:

End date:

Location: London

On September 20, 2023, the IFRS In­ter­pre­ta­tions Com­mit­tee re­leased a sum­mary of this meet­ing.

The fol­low­ing items were dis­cussed:

Com­mit­tee's ten­ta­tive agenda de­ci­sions

  • Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)

Agenda de­ci­sions for the IASB's con­sid­er­a­tion

  • Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments
  • Homes and Home Loans Provided to Employees
  • Guarantee over a Derivative Contract (IFRS 9 Financial Instruments)

Other mat­ters

  • Work in Progress

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

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