September 2025 IFRIC Update available
September 2025 IFRIC Update available
The Update of IFRS Interpretations Committee (IFRIC) September 2025 meeting has been made available. The meeting was held in London on 16 September 2025.
The Committee discussed the following:
The Committee discussed the following:
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) per IFRS 18 Presentation and Disclosure in Financial Statements;
- Economic Benefits from Use of a Battery under an Offtake Arrangement per IFRS 16 Leases;
- Business Combinations—Disclosures, Goodwill and Impairment; and
- Statement of Cash Flows and Related Matters.