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The IFRS Interpretations Committee (Committee) met on 26 November 2024, and the topics discussed were as follows:
Committee's 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
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