The latest IFRS Interpretations Committee (Committee) podcast is now available.
The IFRS Interpretations Committee Chair Bruce Mackenzie and member Claire Dusser discuss two IFRS 18 tentative agenda decisions from the Committee’s meeting on 16–17 June 2026.
The two IFRS 18 tentative agenda decisions are:
- Management-defined Performance Measures—Hypothetical Income and Expenses; and
- Assessment of Specified Main Business Activities for a Manufacturer-Lessor.
You can find all our podcasts on our podcast page. They are also available on Apple Podcasts, Spotify, and on our YouTube channel.
A short video has also been published that 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 18 Presentation and Disclosure in Financial Statements
