March 2026 IFRS Interpretations Committee agenda and meeting papers available

The meeting papers for the IFRS Interpretations Committee meeting to be held on 17 – 18 March 2026 are available.

Topics for discussion include:

Administrative matters
Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16)
Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)
Reassessment of Control (IFRS 10)
Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent
Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)
Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18)
Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18)
Control over a Single-investor Fund (IFRS 10)
Post-implementation Review of IFRS 9—Hedge Accounting