• 1000

The IFRS IC has made the following agenda decisions for submission to the IASB:

  • Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
  • Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)

The agenda decisions will be presented to the IASB at its meeting in April 2024 and, if approved by the IASB, will be published in an addendum to the IFRIC Update in April 2024.

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

KPMG Express Accounting News

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