One IFRIC Agenda Decision published in an addendum to November 2023 IFRIC Update

During its meeting held in November 2023, IFRIC had finalised the following agenda decision:

Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements)

In accordance with the Due Process Handbook, the IASB discussed the agenda decision in its January 2024 meeting and did not object to it.
The final agenda decision is now published in an addendum to the November 2023 IFRIC Update.
The addendum to the November 2023 IFRIC Update may be accessed here.