September 2026 IFRIC Update available
September 2026 IFRIC Update available
The Update of the IFRS Interpretations Committee’s (IFRIC or the Committee) September 2026 meeting has been made available. The Committee met on 15 and 16 September 2026. The Committee discussed the following matters and tentatively decided not to add standard-setting projects to its work plan:
The Committee also concluded its discussion on Reassessment of Control (IFRS 10 Consolidated Financial Statements), and the agenda decision will be considered by the International Accounting Standards Board at a future meeting.
The Update may be accessed here.
- 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).
The Committee also concluded its discussion on Reassessment of Control (IFRS 10 Consolidated Financial Statements), and the agenda decision will be considered by the International Accounting Standards Board at a future meeting.
The Update may be accessed here.