Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
Phone number
Final agenda decisions
- 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 IASB discussed the agenda decisions at its meeting in April 2025 and raised no objections. We reported on the agenda decisions for submission to the IASB in March 2025 in Express Accounting News 15/2025.
The full IFRIC Update Newsletter is available on the IASB website at this link.
KPMG Express Accounting News
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