IFRIC Update June 2024
IFRIC Update is a summary of the decisions reached by the IFRS
Interpretations Committee (Committee) in its public meetings. Past Updates can be
found in the IFRIC Update archive.
The Committee met on 11 June 2024, and discussed:
Committee's tentative agenda decisions
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Classification of Cash Flows related to Variation Margin Calls on "Collateralised-to-Market" Contracts (IAS 7 Statement of Cash Flows)—Agenda Paper 3
Agenda decisions for the IASB's consideration
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Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)—Agenda Paper 2
Other matters
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Intangible Assets—Agenda Paper 4
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Business Combinations—Disclosures, Goodwill and Impairment—Agenda Paper 5
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Work in Progress—Agenda Paper 6