September 2026 IFRIC agenda available

The agenda of the IFRS Interpretations Committee (IFRIC) September 2026 meeting has been made available. The meeting will be held in London from 15 to 16 September 2026.

The Committee will discuss the following agenda papers:
  • •    Assets that Generate a Return Individually and Largely Independently of an Entity's Other Resources (IFRS 18 Presentation and Disclosure in Financial Statements)
  • •    Reassessment of Control (IFRS 10 Consolidated Financial Statements)
  • •    Estimating Residual Value (IAS 16 Leases)
  • •    Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9 Financial Instruments)
The agenda may be accessed here.