IFRIC Update June 2024 published

The IFRS IC has made the following (provisional) agenda decisions:

Preliminary agenda decisions

• Classification of Cash Flows related to Variation Margin Calls on 'Collateralised-to-Market' Contracts (IAS 7 Statement of Cash Flows)

Agenda decision for submission to the IASB

• Disclosure of Revenue and Expenses for Reportable Segments (IFRS 8 Operating Segments)

The agenda decisions will be presented to the IASB at its meeting in July 2024 and, if approved by the IASB, will be published in an addendum to the IFRIC Update in July 2024.

The full IFRIC Update Newsletter is available on the IASB website at this link.