September 2025 IFRS Interpretations Committee agenda

The IFRS Interpretations Committee (IFRIC) will meet in London on 16 September 2025.
The agenda includes the following matters:

Administrative matters (including Work in Progress)
Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability or Asset (IFRS 18 Presentation and Disclosures in Financial Statements)
Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases)
Business Combinations—Disclosures, Goodwill and Impairment
Statement of Cash Flows and Related Matters

The agenda and meeting papers may be accessed here.