Compilation of Agenda Decisions—Volume 12 published

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

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 ).

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.