Q4 2025 IFRIC podcast available
Q4 2025 IFRIC podcast available
The Q4 2025 podcast of the IFRS Interpretations Committee (IFRIC) has been released.
The following matters were discussed relating to IFRS 18 Presentation and Disclosure in Financial Statements:
The following matters were discussed relating to IFRS 18 Presentation and Disclosure in Financial Statements:
- Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure;
- Scope of the Requirement to Disclose Expenses by Nature;
- Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent;
- Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes; and
- Updates to ten agenda decisions to reflect new or amended requirements in IFRS 18.