June 2024 IFRIC Update available

The IFRS Interpretations Committee (the Committee) met on 11 June 2024. The Update from the meeting is now available.
The topics discussed were:
  • Committee’s Tentative Agenda Decisions:
    • Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts 
  • 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
The Update may be accessed here.