The IFRS Interpretations Committee (IFRIC) met on 16 September 2025, and the topics discussed were as follows:
Committee's tentative agenda decisions
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
- Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16)
Other matters
- Business Combinations—Disclosures, Goodwill and Impairment
- Statement of Cash Flows and Related Matters
- Work in Progress
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