Q3 2023 IFRS Interpretations Committee podcast
The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now
available.
Bruce Mackenzie, Chair of the Committee and International Accounting Standards Board
Member, talks about the decisions made at the meeting held on 12 September.
The Committee discussed:
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A new submission about payments contingent on continued employment during handover periods, related to IFRS 3 Business Combinations; and
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considered feedback on three tentative agenda decisions that were published in March 2023 about:
A full meeting summary can be found in the September 2023 IFRIC Update.
You can find all podcasts on the IASB podcast page. They are also available on
Spotify, iTunes and on the IASB YouTube channel.