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The IFRS Foundation has published its ninth Compilation of Agenda Decisions by the IFRS Interpretations Committee (Interpretations Committee) from May 2023 to October 2023.

The Compilation includes three 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).

You can view each agenda decision by publication date on the consistent application of IFRS Accounting Standards page.

The Interpretations Committee works with the International Accounting Standards Board in supporting the consistent application of IFRS Accounting Standards.

The Interpretations Committee receives queries about how to apply IFRS Accounting Standards. Once the Interpretations Committee completes its analysis, and after public consultation, it publishes an agenda decision if it concludes that a standard-setting project should not be added to the work plan.

Agenda decisions report the Interpretations Committee’s decision and, in many cases, also include material that explains how the relevant principles and requirements in IFRS Accounting Standards apply to the issue described in the agenda decision.

For further information about the Interpretations Committee and its work, please visit the Interpretations Committee page.

Followable tags

IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 9 Financial Instruments
IFRS 17 Insurance Contracts
IAS 19 Employee Benefits