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The latest IFRS Interpretations Committee (Committee) podcast, the Committee’s Chair Bruce Mackenzie and member Renata Bandeira highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 17–18 March 2026.
In this episode, they discuss two IFRS 18 agenda decisions:
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset); and
- Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12.
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