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The meeting papers for the IFRS Interpretations Committee meeting to be held on 25 – 26 November 2025 are available.
Topics for discussion include:
- IFRIC Update September 2025 and IFRIC Work in Progress
- Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18)
- Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)
- Embedded Prepayment Option (IFRS 9)
- Determining and Accounting for Transaction Costs (IFRS 9)
- Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)
- Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)
- Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 (IFRS 18)
- Updates to Committee’s agenda decisions for IFRS 18
- Business Combinations—Disclosures, Goodwill and Impairment
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