Cover paper (Agenda Paper 12)

The purpose of this session was to ask IASB members whether they object to several agenda decisions that have been published by the IFRS Interpretations Committee. IASB members will also have the opportunity to comment on the September 2023 IFRIC Update.

Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)—Finalisation of agenda decision (Agenda Paper 12A)

At its September 2023 meeting, the IFRS Interpretation Committee (IFRS IC) decided not to add a standard-setting project about how an entity that issues insurance contracts (insurer) applies the requirements in IFRS 17 and IFRS 9 to premiums receivable from an intermediary. The IFRS IC instead decided to finalise an agenda decision.

The purpose of this meeting was to ask IASB members whether they object to the agenda decision, as required by paragraph 8.7 of the IFRS Foundation Due Process Handbook.

There was no significant discussion on this paper and no IASB member objected to the agenda decision.

Homes and Home Loans Provided to Employees— Finalisation of agenda decision (Agenda Paper 12B)

At its September 2023 meeting, the IFRS IC decided not to add a standard-setting project to the work plan in response to a request about employee home ownership plans and employee home loans. The IFRS IC instead decided to finalise an agenda decision.

The purpose of this meeting was to ask IASB members whether they object to the agenda decision, as required by paragraph 8.7 of the IFRS Foundation Due Process Handbook.

There was no significant discussion on this paper and no IASB member objected to the agenda decision.

Guarantee over a Derivative Contract (IFRS 9)— Finalisation of agenda decision (Agenda Paper 12C)

At its September 2023 meeting, the IFRS IC decided not to add a standard-setting project to the work plan in response to a request on IFRS 9. The IFRS IC instead decided to finalise an agenda decision.

The purpose of this meeting was to ask IASB members whether they object to the agenda decision, as required by paragraph 8.7 of the IFRS Foundation Due Process Handbook.

There was no significant discussion on this paper and no IASB member objected to the agenda decision.

IFRIC Update September 2023 (Agenda Paper 12D)

This paper is a copy of the September 2023 IFRIC Update. IASB members will be given the opportunity to comment on the document.

There was no significant discussion on this paper.