Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
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The addendum contains the following agenda decision, which was still pending submission to the IASB and has now been finalised:
Final agenda decision
- Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7 Statement of Cash Flows)
The IASB discrussed the agenda decision at its meeting in January 2025 and raised no objections. We reported on the preliminary agenda decision from November 2024 in Express Accounting News 60/2024.
The full IFRIC Update Newsletter is available on the IASB website at this link.
KPMG Express Accounting News
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