Content Item

The IFRS Interpretations Committee (IFRIC) met on 15–16 September 2026, and the topics discussed were as follows:

Committee's tentative agenda decisions

Assets that Generate a Return Individually and Largely Independently of an Entity’s Other Resources (IFRS 18 Presentation and Disclosure in Financial Statements)
Estimating Residual Value (IAS 16 Property, Plant and Equipment)
Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9 Financial Instruments)

Agenda decisions for the IASB's consideration

Other matters

Qualifications