IFRS Foundation publishes tenth compilation of IFRS Interpretations Committee agenda decisions

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01 May 2024

The IFRS Foundation has issued “Compilation of Agenda Decisions — Volume 10” which contains all the agenda decisions made by the IFRS Interpretations Committee from November 2023 to April 2024.

This com­pi­la­tion includes three agenda decision:

  • Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations);
  • Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements); and
  • Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets).

For more in­for­ma­tion, see the press release and com­pi­la­tion on the IFRS Foundation website.

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