Podcast on Q3 2023 IFRS Interpretations Committee developments
16 Oct 2023
The IASB has issued a podcast on the developments of the IFRS Interpretations Committee during the third quarter of 2023.
The podcast is hosted by IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie. Topics discussed include a new submission relating to payments contingent on continued employment during handover periods (IFRS 3) and feedback on three tentative agenda decisions on premium receivable from an intermediary (IFRS 17/IFRS 9), homes and home loans provided to employees, and guarantee over a derivative contract (IFRS 9).
For more information, see the press release on the IFRS Foundation’s website.