June 2024 IFRIC Update available

June 2024 IFRIC Update available

The IFRS Interpretations Committee (the Committee) met on 11 June 2024. The Update from the meeting is now available.
The topics discussed were:
  • Committee’s Tentative Agenda Decisions:
    • Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts 
  • Agenda decisions for the IASB's consideration:
    • Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)
  • Other matters:
    • Intangible Assets
    • Business Combinations - Disclosures, Goodwill and Impairment
    • Work in Progress
The Update may be accessed here.