Compilation of Agenda Decisions—Volume 10 published

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The IFRS Foundation has published its 10 th 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 ).

By date: our How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date. The page also includes previous agenda decision compilations.

By topic: the Supporting materials for IFRS Accounting Standards section organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation.

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