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Updates from IFRS Foundation

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Recently, the IFRS Foundation published its ninth compilation of agenda decisions by the IFRS Interpretations Committee from May to October 2023. It 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).

To access the text of the compilation, please click here

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