IFRIC Update September 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 12 September 2023, and discussed:
Committee's tentative agenda decisions
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Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)—Agenda Paper 2
Agenda decisions for the IASB's consideration
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Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments)—Agenda Paper 3
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Homes and Home Loans Provided to Employees—Agenda Paper 4
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Guarantee over a Derivative Contract (IFRS 9 Financial Instruments)—Agenda Paper 5
Other matters
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Work in Progress—Agenda Paper 6