IFRIC Update September 2023 published

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

Preliminary agenda decisions

• Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)

Agenda decision for submission to the IASB

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

The agenda decisions will be presented to the IASB at its October 2023 meeting and, if approved by the IASB, will be published in an addendum to the IFRIC Update in October.

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