November 2023 IFRIC Update available

November 2023 IFRIC Update available

The IFRS Interpretations Committee (the Committee) met on 28-29 November 2023. The meeting Update is now available.
The topics discussed were:
  • Committee's tentative agenda decisions
    • Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
    • Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)
  • Agenda decisions for the IASB's consideration
    • Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements)
  • Other matters
    • Climate-related and Other Uncertainties in the Financial Statements
    • Provisions - Targeted Improvements
    • Power Purchase Agreements
    • Work in Progress
The Update may be accessed here.