Q3 2026 IFRS Interpretations Committee podcast available

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In latest IFRS Interpretations Committee (Committee) podcast, the Committee’s Chair Bruce Mackenzie and member Vijay Kumar discuss three tentative agenda decisions on IFRS 18 Presentation and Disclosure in Financial Statements, IAS 16 Property, Plant and Equipment and IFRS 9 Financial Instruments from the Committee’s meeting on 15–16 September 2026.

The three tentative agenda decisions are:

Assets that Generate a Return Individually and Largely Independently of an Entity’s Other Resources (IFRS 18);
Estimating Residual Value (IAS 16); and
Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9).