The latest IFRS Interpretations Committee (Committee) podcast is now available.
The Committee’s Chair Bruce Mackenzie and member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025.
In this episode, they discuss two tentative agenda decisions on:
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18); and
- Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16).
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 10 Consolidated Financial Statements
IFRS 16 Leases
IFRS 18 Presentation and Disclosure in Financial Statements
IAS 21 The Effects of Changes in Foreign Exchange Rates
