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The latest IFRS Interpretations Committee (Committee) podcast, the Committee’s Chair Bruce Mackenzie and Committee member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025.
In this episode, they discuss two tentative agenda decisions on:
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18); and
- Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16).
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