IFRIC Update March 2023 published

The IFRS IC has made the following (preliminary) agenda decisions:

Preliminary agenda decisions

• Guarantee over a Derivative Contract (IFRS 9 Financial Instruments)
• Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments)
• Homes and Home Loans Provided to Employees

Agenda decision for submission to the IASB

• Definition of a Lease-Substitution Rights (IFRS 16 Leases)

The agenda decision will be submitted to the IASB at its April 2023 meeting and, if approved by the IASB, will be published in an addendum to the IFRIC Update in April.

The full IFRIC Update Newsletter is available on the IASB website at this link.