We comment on three IFRS Interpretations Committee tentative agenda decisions

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18 May 2023

We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IFRS 9, IFRS 17, and home and home loans to employees, as published in the March 2023 'IFRIC Update'.

More in­for­ma­tion about the issues is set out below:

Issue

Agenda decision supported?

More in­for­ma­tion

Guarantee over a Derivative Contract (IFRS 9)

Yes.

Deloitte comment letter

Committee dis­cus­sion

Homes and Home Loans Provided to Employees

Yes.

Deloitte comment letter

Committee dis­cus­sion

Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)

Yes. However, we would suggest that the penultimate sentence of the tentative agenda decision, which states why the request was not added to Committee’s agenda, should be more closely aligned with the criteria established in paragraph 5.16 of the IFRS Foundation Due Process Handbook.

Deloitte comment letter

Committee dis­cus­sion

Click to access all our comment letters to the IASB, IFRS Foun­da­tion, and IFRS In­ter­pre­ta­tions Committee.

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