Three IFRIC agenda decisions published in an addendum to the March 2025 IFRIC Update

During its meeting held in March 2025, IFRIC Interpretations Committee had finalised the following agenda decisions:

Guarantees Issued on Obligations of Other Entities
Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers)
Recognition of Intangible Assets from Climate-related Expenditure (IAS 38 Intangible Assets)

In accordance with the Due Process Handbook, the International Accounting Standards Board (IASB) discussed the agenda decisions in its April 2025 meeting and did not object to it.
The final agenda decisions are now published in an addendum to the March 2025 IFRIC Update.
The addendum to the March 2025 IFRIC Update may be accessed here.