Compilation of Agenda Decisions—Volume 12 published

The IFRS Foundation has published its 12^th 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).

Viewing agenda decisions

• By date—our How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date. The page also includes previous compilations of agenda decisions.
• By topic—the Supporting materials for IFRS Accounting Standards section organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation.

About the Committee's agenda decisions

The Committee works with the International Accounting Standards Board in supporting the consistent application of IFRS Accounting Standards.

The Committee receives queries about how to apply IFRS Accounting Standards. Once the Committee completes its analysis and has consulted stakeholders, it publishes an agenda decision if it concludes that a standard-setting project should not be added to the work plan.

An agenda decision reports the Committee’s decision and, in many cases, also includes explanations of how the principles and requirements in IFRS Accounting Standards apply to the issue described in the agenda decision.

Read more about the Committee and its work.