12th compilation of IFRS IC agenda decisions published

The decisions presented in this compilation relate to the following topics:  

• classification of cash flows (IAS 7) related to margin calls on “collateralised-to-market” contracts;  
• guarantees issued on obligations of other entities;  
• recognition of revenue (IFRS 15) from tuition fees and 
• recognition of intangible assets (IAS 38) from climate-related expenditure. 

The 12th Compilation of Agenda Decisions