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The latest IFRS Interpretations Committee (IFRIC) podcast, the Committee’s Chair Bruce Mackenzie discussed the decisions made at the IFRS Interpretations Committee meeting held on 26 November 2024, including:
- the application of IAS 29 Financial Reporting in Hyperinflationary Economies to identify when an economy becomes hyperinflationary; and
- whether a company’s expenditures for carbon credits and its research and development activities meet the requirements in IAS 38 Intangible Assets to be recognised as intangible assets.
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