Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
Phone number
The addendum contains the following agenda decisions which were previously pending, subject to the IASB’s consideration, and have now been finalised:
Final agenda decisions
- Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)
- Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations)
The IASB discussed the agenda decisions at its meeting in April 2024 and raised no objections. We reported on the tentative agenda decisions from November and September 2023 in Express Accounting News 42/2023 and Express Accounting News 30/2023.
The entire IFRIC Update is available on the IASB website at this link.
KPMG Express Accounting News
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