Cover paper (Agenda Paper 12)

In this session, the IASB discussed the finalisation of an agenda decision published by the IFRS Interpretations Committee and give IASB members the opportunity to comment on the most recent IFRIC Update.

This paper was not discussed.

Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27)—Finalisation of agenda decision (Agenda Paper 12A)

At its November 2023 meeting, the IFRS Interpretations Committee (IFRS IC) decided not to add a standard-setting project to the work plan in response to a submission about how a parent entity that prepares separate financial statements applying IAS 27 accounts for a merger with its subsidiary in its separate financial statements. 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.

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

IFRIC Update November 2023 (Agenda Paper 12B)

This paper reproduced the November 2023 IFRIC Update. IASB members were given the opportunity to comment or ask questions on the document.

No IASB member had any questions or comments on the IFRIC Update.