IFRS Foundation publishes Compilation of Agenda Decisions – Volume 9

The IFRS Foundation has published Volume 9 of the Compilation of Agenda Decisions by the IFRS Interpretations Committee (Interpretations Committee) from May 2023 to October 2023.
The Compilation includes the following agenda decisions:
  • Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments);
  • Homes and Home Loans Provided to Employees; and
  • Guarantee over a Derivative Contract (IFRS 9).
The Compilation may be accessed here.