Q3 2023 IFRS Interpretations Committee podcast now available

The latest IFRS Interpretations Committee (Committee) podcast is now available.

Bruce Mackenzie, Chair of the Committee and International Accounting Standards Board Member, talks about the decisions made at the meeting held on 12 September.

The Committee discussed:

• A new submission about payments contingent on continued employment during handover periods, related to IFRS 3 Business Combinations; and
• considered feedback on three tentative agenda decisions that were published in March 2023 about:
  • premium receivable from an intermediary relating to IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments
  • homes and home loans provided to employees; and
  • guarantee over a derivative contract relating to IFRS 9 Financial Instruments.

A full meeting summary can be found in the September 2023 IFRIC Update.

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