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The IFRS Foundation has published its 14^th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from November 2025 to April 2026.

Agenda decisions are integral to the consistent application of IFRS Accounting Standards.

This Compilation includes eight new agenda decisions with four focused on IFRS 18 Presentation and Disclosure in Financial Statements, covering:

Assessment of a Specified Main Business Activity for the Purposes of the Separate Financial Statements of a Parent;
Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset);
Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure; and
Scope of the Requirement to Disclose Expenses by Nature

The remaining four new decisions address:

Embedded Prepayment Option (IFRS 9 Financial Instruments);
Determining and Accounting for Transaction Costs (IFRS 9);
Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases); and
Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1 Presentation of Financial Statements).

It also includes six updated agenda decisions, relating to:

Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments);
Physical Settlement of Contracts to Buy or Sell a Non-financial Item (IFRS 9);
Normal operating cycle (IAS 1);
Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7 Statement of Cash Flows);
Disclosure of Changes in Liabilities Arising from Financing Activities (IAS 7); and
Subsequent Expenditure on Biological Assets (IAS 41 Agriculture).