Two IFRIC agenda decisions published in an addendum to the November 2025 IFRIC Update

During its meeting held in November 2025, IFRS Interpretations Committee (IFRIC) had finalised the following agenda decisions:

• Embedded Prepayment Option (IFRS 9 Financial Instruments)
• Determining and Accounting for Transaction Costs (IFRS 9).

In accordance with the Due Process Handbook, the International Accounting Standards Board (IASB) discussed the agenda decisions in its January 2026 meeting and did not object to it.

The final agenda decisions are now published in an addendum to the November 2025 IFRIC Update.

The addendum to the November 2025 IFRIC Update may be accessed here.