• 1000

Preliminary agenda decisions

  • Assessing Indicators of Hyperinflationary Economies (IAS 29 Financial Reporting in Hyperinflationary Economies)
  • Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38 Intangible Assets)

Agenda decision for submission to the IASB

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

The agenda decision will be submitted to the IASB at its meeting in January 2025 and, if approved by the IASB, will be published in an addendum to this IFRIC Update in January 2025.

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

KPMG Express Accounting News

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