IFRIC Update September 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 10 September 2024 and discussed:
Committee's tentative agenda decisions
-
Guarantees Issued on Obligations of Other Entities—Agenda Paper 2
-
Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 3
Other matters
-
Pollutant Pricing Mechanisms—Agenda Paper 4
-
Post-implementation Review of IFRS 16 Leases—Agenda Paper 5
-
Changes to Agenda Decisions due to IFRS 18—Agenda Paper 6
-
Matters Reported to the IASB—Agenda Paper 7
-
Work in Progress—Agenda Paper 8
Click here to access IASPlus for an overview which
summarises the staff recommendations and Committee decisions.
Click here to access the September 2024 IFRIC
Update on the IFRS Foundation website.