June 2026 IFRIC agenda available
June 2026 IFRIC agenda available
The agenda of IFRS Interpretations Committee (IFRIC) June 2026 meeting has been made available. The meeting will be held in London from 16 to 17 June 2026.
The Committee will discuss the following various agenda items:
The Committee will discuss the following various agenda items:
- Administrative matters (noting ongoing matters and two new matters received but not yet presented to IFRIC)
- Management-defined Performance Measures—Hypothetical Income and Expenses (IFRS 18 Presentation and Disclosure in Financial Statements)
- Management-defined Performance Measures—Public Communications (IFRS 18)
- Entities with Specified Main Business Activity
- Control Assessment for a Single-investor Fund (IFRS 10 Consolidated Financial Statements)
- Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)
- Labels of Subtotals and Matters relating to the Presentation of Expenses (IFRS 18)