Tentative agenda decisions

The following table lists tentative IFRS Interpretations Committee agenda decisions that are yet to be finalised, including tentative decisions that are still open for comment.  

Click on the relevant link below to submit a comment. 

Date published 

Tentative agenda decision

Comments due date 

June 2023 Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27)  14 August 2023

Date published 

Tentative agenda decision  

Comments due date 

March 2023 Guarantee over a Derivative Contract (IFRS 9) 22 May 2023

March 2023

Homes and Home Loans Provided to Employees

22 May 2023

March 2023

Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)

22 May 2023

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