IFRIC Agenda Decision published in an addendum to the September 2026 IFRIC Update
IFRIC Agenda Decision published in an addendum to the September 2026 IFRIC Update
During its meeting held in September 2026, the IFRS Interpretations Committee (IFRIC) had finalised its agenda decision; Reassessment of Control (IFRS 10 Consolidated Financial Statements).
In accordance with the Due Process Handbook, the International Accounting Standards Board (IASB) discussed the agenda decision in its October 2026 meeting and did not object to it.
The final agenda decision is now published in an addendum to the September 2026 IFRIC Update.
The following tentative agenda decisions are open for comment until 30 November 2026:
In accordance with the Due Process Handbook, the International Accounting Standards Board (IASB) discussed the agenda decision in its October 2026 meeting and did not object to it.
The final agenda decision is now published in an addendum to the September 2026 IFRIC Update.
The following tentative agenda decisions are open for comment until 30 November 2026:
- 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).