IFRS Interpretations Committee agenda decisions – September 2025 meeting

KPMG has developed a publication which will assist preparers of financial reports to understand the issues being commented on by the IFRIC.

At its September 2025 meeting, the IFRIC approved two new tentative agenda decisions, which are now open for public comment. These relate to: classification of a foreign exchange difference from an intragroup monetary item under IFRS 18; and economic benefits from use of a battery under an offtake arrangement. The tentative agenda decisions are open for comment until 25 November 2025. KPMG has developed a publication which will assist preparers of financial reports to understand the ...

Sign in below or register now to read the full article

Authors: Kim Heng

Published Date: 09 October 2025