Three IFRIC Agenda Decisions published in an addendum to September 2023 IFRIC Update

During its meeting held in September 2023, IFRIC had finalised 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
  • Guarantee over a Derivative Contract (IFRS 9 Financial Instruments)
In accordance with the Due Process Handbook, the IASB discussed the agenda decisions in its October 2023 meeting and did not object to them.
The final agenda decisions are now published in an addendum to the September 2023 IFRIC Update.
The addendum to the September 2023 IFRIC Update may be accessed here.