November 2024 IFRIC Update available

The IFRS Interpretations Committee (the Committee) met on 26 November 2024. The meeting Update is now available.
The topics discussed were:
  • Tentative agenda decisions:
    • Assessing Indicators of Hyperinflationary Economies (IAS 29 Financial Reporting in Hyperinflationary Economies)
    • Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38 Intangible Assets)
  • Agenda decisions for the IASB's consideration
    • Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7 Statement of Cash Flows)
  • Other matters
    • IAS 29—Feedback
    • Statement of Cash Flows and Related Matters
    • Amortised Cost Measurement
    • Climate-related and Other Uncertainties in the Financial Statements
    • Agenda Decisions and IFRS 18
    • Work in Progress
The meeting update may be accessed here.