IFRS Interpretations Committee agenda submission: Scope of the requirements of IFRS 18.83
Overview
This submission to the IFRS Interpretations Committee seeks clarification on the intended scope of the disclosure requirements in paragraph 83 of IFRS 18, as envisaged by the International Accounting Standards Board (IASB).
| Author | Banking Accounting Matters Working Group, a subgroup of the SAICA Banking Project Group |
|---|---|
| Division | Corporate Reporting |
| Keywords | MIB Banking Insurance Advocacy IFRC |
| Categories | Financial Services |
| Date | 23 September 2025 |
| File |