September 2024 IFRIC Update available

September 2024 IFRIC Update available

The IFRS Interpretations Committee (the Committee) met on 10 September 2024. The meeting Update is now available.
The topics discussed were:
  • Tentative agenda decisions:
    • Guarantees Issued on Obligations of Other Entities
    • Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers)
  • Other matters
    • Pollutant Pricing Mechanisms
    • Post-implementation Review of IFRS 16 Leases
    • Changes to Agenda Decisions due to IFRS 18 Presentation and Disclosure in Financial Statements
    • Matters Reported to the IASB
  • Work in Progress
The Update may be accessed here.