Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
Phone number
The IFRIC Update deals with the following agenda decisions:
Agenda decisions for submission to the IASB
- Guarantees Issued on Obligations of Other Entities
- Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers)
- Recognition of Intangible Assets from Climate-related Expenditure (IAS 38 Intangible Assets)
The agenda decisions will be presented to the IASB at its meeting in April 2025 and, if approved by the IASB, will be published in an addendum to the IFRIC Update in April 2025.
The complete IFRIC Update Newsletter is available on the IASB website at this link.
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