We comment on three IFRS Interpretations Committee tentative agenda decisions
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. |
|
|
Homes and Home Loans Provided to Employees |
Yes. |
|
|
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. |
Click to access all our comment letters to the IASB, IFRS Foundation, and IFRS Interpretations Committee.
