March 2023 IFRS Interpretations Committee meeting agenda posted

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03 Mar 2023

The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 14–15 March 2023.

The Committee will discuss the following:

  • IFRS 16 Leases: Definition of a lease — Substitution rights
  • IFRS 9 Financial Instruments: Guarantee over a derivative contract
  • IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments: Premiums receivable from an intermediary
  • Homes and home loans provided to employees
  • Administrative matters
  • Potential annual improvements to IFRS Accounting Standards
  • Business Combinations — Disclosures, Goodwill and Impairment

The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries as well as observer notes from the meeting on this page as they become available.

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