The latest IFRS Interpretations Committee (Committee) podcast is now available.
The Committee's Chair Bruce Mackenzie and member Sophie Massol highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25–26 November 2025.
In this episode, they discuss:
- four IFRS 18-related tentative agenda decisions on:
- Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure;
- Scope of the Requirement to Disclose Expenses by Nature;
- Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent; and
- Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes.
- updates to ten agenda decisions to reflect new or amended requirements in IFRS 18.
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 3 Business Combinations
IFRS 9 Financial Instruments
IFRS 18 Presentation and Disclosure in Financial Statements
IAS 36 Impairment of Assets
