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September 2026 IFRS Interpretations Committee agenda and meeting papers available

The meeting papers for the IFRS Interpretations Committee meeting to be held on 15 – 16 September 2026 are available.

Topics for discussion include:

  • Administrative matters
  • Assets that Generate a Return Individually and Largely Independently of an Entity's Other Resources (IFRS 18)
  • Reassessment of Control (IFRS 10)
  • Estimating Residual Value (IAS 16)
  • Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9)

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