IFRS Foundation publishes Compilation of Agenda Decisions – Volume 10
IFRS Foundation publishes Compilation of Agenda Decisions – Volume 10
The IFRS Foundation has published Volume 10 of the Compilation of Agenda Decisions by the IFRS Interpretations Committee (Interpretations Committee) from November 2023 to April 2024.
The Compilation includes the following agenda decisions:
The Compilation includes the following agenda decisions:
- Payments Contingent on Continued Employment during Handover Periods (IFRS 3 Business Combinations);
- Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements); and
- Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets).