The IFRS Interpretations Committee (Committee) met on 11 June 2024, and the topics discussed were as follows:
Topics discussed include:
Committee's tentative agenda decisions
- Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7 Statement of Cash Flows)
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
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