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 

Date published 

Tentative agenda decision  

Comments due date 

December 2023 Climate-related Commitments (IAS 37) 5 February 2024
December 2023 Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8) 5 February 2024
September 2023 Payments Contingent on Continued Employment during Handover Periods (IFRS 3) 20 November 2023

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