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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

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Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)

Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)

Open for comment:
Submissions by 09/09/26

Tentative Agenda Decision and comment letters: Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)

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CONSULTATION FEEDBACK

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The IFRS Interpretations Committee published a tentative agenda decision at its meeting in June 2026.

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Tentative Agenda Decision Feedback

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IFRS Interpretations Committee June 2026

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