IFRIC update November 2023 published

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

Preliminary agenda decisions

• Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
• Disclosure of Revenue and Expenses for Reportable Segments (IFRS 8 Operating Segments)

Agenda decision for submission to the IASB

• Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements)
  
  The agenda decision will be presented to the IASB at its meeting in January 2024 and, if approved by the IASB, will be published in an addendum to the IFRIC update in January 2024.

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