September 2023 IFRIC Update now available
September 2023 IFRIC Update now available
The IFRIC met on 12 September 2023. The meeting Update is now available.
The topics discussed were:
The topics discussed were:
- Tentative agenda decisions:
- Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)
- Agenda decisions for the IASB's consideration
- Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments)
- Homes and Home Loans Provided to Employees
- Guarantee over a Derivative Contract (IFRS 9 Financial Instruments)
- Work in progress