IFRIC Update November 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 26 November 2024 and discussed:
Committee's tentative agenda decisions
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Assessing Indicators of Hyperinflationary Economies (IAS 29 Financial Reporting in Hyperinflationary Economies)—Agenda Paper 2A
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Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38 Intangible Assets)—Agenda Paper 3
Agenda decisions for the IASB's consideration
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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 4
Other matters
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IAS 29—Feedback—Agenda Paper 2B
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Statement of Cash Flows and Related Matters—Agenda Paper 5
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Amortised Cost Measurement—Agenda Paper 6
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Climate-related and Other Uncertainties in the Financial Statements—Agenda Paper 7
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Agenda Decisions and IFRS 18—Agenda Paper 8
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Work in Progress—Agenda Paper 9
Click here to access IASPlus for an overview which
summarises the staff recommendations and Committee decisions.
Click here to access the November 2024 IFRIC Update on the
IFRS Foundation website.