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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

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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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Classification of Gains and Losses on a Derivative Managing a Foreign Exchange Exposure (IFRS 18)

Classification of Gains and Losses on a Derivative Managing a Foreign Exchange Exposure (IFRS 18)

Open for comment:
Submissions by 06/02/26

Tentative Agenda Decision and comment letters: Classification of Gains and Losses on a Derivative Managing a Foreign Exchange Exposure (IFRS 18)

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CONSULTATION FEEDBACK

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The IFRS Interpretations Committee (Committee) published a tentative agenda decision at its meeting in November 2025.

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IFRS Interpretations Committee November 2025

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