November 2023 IFRS Interpretations Committee meeting agenda posted
21 Nov 2023
The IFRS Interpretations Committee has posted the agenda for its next meeting, which will be held on 28–29 November 2023.
The Committee will discuss the following:
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Climate-related Commitments
- Climate-related and Other Uncertainties in the Financial Statements
- IFRS 8 Operating Segments: Disclosure of Revenues and Expenses for Reportable Segments
- IAS 27 Separate Financial Statements: Merger between a Parent and Its Subsidiary in Separate Financial Statements
- Provisions—Targeted Improvements
- Power Purchase Agreements
- Administrative matters
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.
In addition, the IFRS Foundation has issued a video explaining the role the IFRS Interpretations Committee has in maintaining consistent application of IFRS Accounting Standards.
