The latest IFRS Interpretations Committee (Committee) podcast, the Committee’s Chair Bruce Mackenzie and member Claire Dusser highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16–17 June 2026.
In this episode, they discuss two IFRS 18 tentative agenda decisions on:
- Management-defined Performance Measures—Hypothetical Income and Expenses; and
- Assessment of Specified Main Business Activities for a Manufacturer-Lessor.
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