IFRS Foundation publishes its 14th Compilation of Agenda Decisions
IFRS Foundation publishes its 14th Compilation of Agenda Decisions
The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (IFRIC or the Committee). The Compilation includes agenda decisions finalised from November 2025 to April 2026.
The 14th Compilation includes eight new agenda decisions (four relate to IFRS 18 Presentation and Disclosure in Financial Statements) and updates to six previously published agenda decisions (to update references from IAS 1 Presentation of Financial Statements to IFRS 18).
The new agenda decisions relating to IFRS 18 are:
The 14th Compilation includes eight new agenda decisions (four relate to IFRS 18 Presentation and Disclosure in Financial Statements) and updates to six previously published agenda decisions (to update references from IAS 1 Presentation of Financial Statements to IFRS 18).
The new agenda decisions relating to IFRS 18 are:
- Assessment of a Specified Main Business Activity for the Purposes of the Separate Financial Statements of a Parent;
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset);
- Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure; and
- Scope of the Requirement to Disclose Expenses by Nature.
- Embedded Prepayment Option (IFRS 9 Financial Instruments);
- Determining and Accounting for Transaction Costs (IFRS 9);
- Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases); and
- Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1).