• fr-international-news

September 2025 IFRIC Update available

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

Read more