June 2026 IFRS Interpretations Committee agenda and meeting papers available

The meeting papers for the IFRS Interpretations Committee meeting to be held on 16 – 17 June 2026 are available.

Topics for discussion include:

Administrative matters
Management-defined Performance Measures—Hypothetical Income and Expenses (IFRS 18)
Management-defined Performance Measures—Public Communications (IFRS 18)
Entities with Specified Main Business Activity
Control Assessment for a Single-investor Fund (IFRS 10)
Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)
Labels of Subtotals and Matters relating to the Presentation of Expenses (IFRS 18)