IFRIC Update March 2024
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 5 March 2024, and discussed:
Agenda decisions for the IASB's consideration
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Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 2
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Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)—Agenda Paper 3
Other matters
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Post-implementation Review of IFRS 9 Financial Instruments—Impairment—Agenda Paper 4
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Work in Progress—Agenda Paper 5
Addendum to IFRIC Update—Committee’s agenda decisions
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Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 2
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Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)—Agenda Paper 3