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September 2024 IFRIC Update available

The IFRS Interpretations Committee (Committee) met on 10 September 2024, and the topics discussed were as follows: 

Committee's 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
  • Matters Reported to the IASB
  • Work in Progress

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