Q4 2025 IFRS Interpretations Committee podcast discusses IFRS 18

The latest IFRS Interpretations Committee (Committee) podcast, the Committee’s Chair Bruce Mackenzie and Committee member Sophie Massol highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25–26 November 2025.

In this episode, they discuss:

four IFRS 18-related tentative agenda decisions on:
- Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure;
- Scope of the Requirement to Disclose Expenses by Nature;
- Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent; and
- Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes.
updates to ten agenda decisions to reflect new or amended requirements in IFRS 18.