Q3 2025 IFRIC podcast available

The Q3 2025 podcast of the IFRS Interpretations Committee (IFRIC) has been released.
The following matters were discussed:
  • Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18 Presentation and Disclosures in Financial Statements); and
  • Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases).
The podcast may be accessed here.