We are back this month with a compact edition.
On 19 September 2024, the IASB published an exposure draft on amendments to the equity method, which is used to account for investments in associates and joint ventures. In addition, the IFRIC Update September 2024 was published with preliminary agenda decisions on Guarantees Issued on Obligations of Other Entities and Recognition of Revenue from Tuition Fees.
Furthermore, I would like to ask you to contribute to the cost of capital study for the coming year - it will be published for the 20th time in 2025. You can take part in the survey and make an important contribution in the "Publications" section. In the next issue, we will present this year's cost of capital study to you in detail.
Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
