Compilation of Agenda Decisions—Volume 14 published

The IFRS Foundation has published its 14^th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from November 2025 to April 2026.

Agenda decisions are integral to the consistent application of IFRS Accounting Standards.

This Compilation includes eight new agenda decisions and updates to six previously published agenda decisions.

New agenda decisions relating to IFRS 18 Presentation and Disclosure in Financial Statements

• Assessment of a Specified Main Business Activity for the Purposes of the Separate Financial Statements of a Parent;
• Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset);
• Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure; and
• Scope of the Requirement to Disclose Expenses by Nature.

Other new agenda decisions

• Embedded Prepayment Option (IFRS 9 Financial Instruments);
• Determining and Accounting for Transaction Costs (IFRS 9);
• Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases); and
• Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1 Presentation of Financial Statements).

Updates to previously published agenda decisions

• Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments);
• Physical Settlement of Contracts to Buy or Sell a Non-financial Item (IFRS 9);
• Normal operating cycle (IAS 1);
• Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7 Statement of Cash Flows);
• Disclosure of Changes in Liabilities Arising from Financing Activities (IAS 7); and
• Subsequent Expenditure on Biological Assets (IAS 41 Agriculture).

Viewing agenda decisions

• By date—our How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date. The page also includes previous compilations of agenda decisions.
• By topic—the Supporting materials for IFRS Accounting Standards section organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation.

About the Committee's agenda decisions

The Committee works with the International Accounting Standards Board in supporting the consistent application of IFRS Accounting Standards.

The Committee receives queries about how to apply IFRS Accounting Standards. Once the Committee completes its analysis and has consulted stakeholders, it publishes an agenda decision if it concludes that a standard-setting project should not be added to the work plan.

An agenda decision reports the Committee’s decision and, in many cases, also includes explanations of how the principles and requirements in IFRS Accounting Standards apply to the issue described in the agenda decision.

Read more about the Committee and its work.