The latest IFRS Interpretations Committee (Committee) podcast is now available.
The Committee's Chair Bruce Mackenzie and member Renata Bandeira discuss two IFRS 18 agenda decisions from the IFRS Interpretations Committee meeting on 17–18 March 2026.
These two IFRS 18 agenda decisions are:
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset); and
- Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12.
Access the transcript for this podcast episode.
You can find all our podcasts on our podcast page. They are also available on Apple Podcasts, Spotify, and on our YouTube channel.
This short video explains how the Committee helps maintain and support consistent application of IFRS Accounting Standards; what happens when the Committee receives an application question; and how it works with the International Accounting Standards Board.
Followable tags
IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 16 Leases
IFRS 18 Presentation and Disclosure in Financial Statements
IAS 1 Presentation of Financial Statements
IAS 12 Income Taxes
IAS 21 The Effects of Changes in Foreign Exchange Rates
