June 2026 IFRIC Update available
June 2026 IFRIC Update available
The Update of IFRS Interpretations Committee (IFRIC) June 2026 meeting has been made available. The meeting was held in London from 16 to 17 June 2026.
The Committee reached tentative agenda decisions regarding the following agenda items
The Committee reached tentative agenda decisions regarding the following agenda items
- Management-defined Performance Measures—Hypothetical Income and Expenses (IFRS 18 Presentation and Disclosure in Financial Statements)
- Management-defined Performance Measures—Public Communications (IFRS 18)
- Classification of Income and Expenses from Cash and Cash Equivalents (IFRS 18)
- Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers (IFRS 18)
- Control Assessment for a Single-investor Fund (IFRS 10 Consolidated Financial Statements)
- Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)
- Presentation of Operating Expenses (IFRS 18)
- Labels of Subtotals (IFRS 18)