IFRIC Update November 2023
IFRIC Update is a summary of the decisions reached by the IFRS
Interpretations Committee (Committee) in its public meetings. Past Updates can be
found in the IFRIC Update archive.
The Committee met on 28–29 November 2023, and discussed:
Committee's tentative agenda decisions
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Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 2
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Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)—Agenda Paper 4
Agenda decisions for the IASB's consideration
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Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements)—Agenda Paper 5
Other matters
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Climate-related and Other Uncertainties in the Financial Statements—Agenda Paper 3
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Provisions—Targeted Improvements—Agenda Paper 6
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Power Purchase Agreements—Agenda Paper 7
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Work in Progress—Agenda Paper 8
Addendum to IFRIC Update—Committee’s agenda decisions
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Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements)—Agenda Paper 5