10th compilation of IFRS IC agenda decisions
In early May 2024, the IFRS Foundation released the tenth compilation of IFRS Interpretations Committee (IFRS IC) agenda decisions, taken between November 2023 and April 2024.
The compilation is available here.
The decisions presented in this compilation relate to the following topics:
- IFRS 3: payments contingent on continued employment during handover periods;
- IAS 27: merger between a parent and its subsidiary in separate financial statements; and
- IAS 37: climate-related commitments.