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The IFRS Foundation has published its 12th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from November 2024 to April 2025.
The Compilation includes four agenda decisions:
- Guarantees Issued on Obligations of Other Entities;
- Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers);
- Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7 Statement of Cash Flows); and
- Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38 Intangible Assets).
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