Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
It contains the following agenda decisions, which were pending for submission to the IASB and have now been finalised:
Final agenda decisions
- 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 IASB discussed the agenda decisions at its meeting in October 2023 and raised no objections. We reported on the tentative agenda decisions from September 2023 in Express Accounting News 30/2023.
The complete IFRIC Update Newsletter including the addendum is available on the IASB website at this link.