One IFRIC Agenda Decision published in an addendum to November 2024 IFRIC Update

One IFRIC Agenda Decision published in an addendum to November 2024 IFRIC Update

During its meeting held in November 2024, IFRIC had finalised the following agenda decision:
  • Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7 Statement of Cash Flows)
In accordance with the Due Process Handbook, the IASB discussed the agenda decision in its January 2025 meeting and did not object to it.
The final agenda decision is now published in an addendum to the November 2024 IFRIC Update.
The addendum to the November 2024 IFRIC Update may be accessed here.