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The IFRS Foundation has published its 10th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from November 2023 to April 2024.

The Compilation includes three 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).

Viewing agenda decisions

About the Committee's agenda decisions

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

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

An agenda decision reports the Committee’s decision and, in many cases, also includes explanations of how the principles and requirements in IFRS Accounting Standards apply to the issue described in the agenda decision.

Read more about the Committee and its work.

Followable tags

IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 3 Business Combinations
IAS 27 Separate Financial Statements
IAS 37 Provisions, Contingent Liabilities and Contingent Assets