IFRIC decisions database updated

Our database of IFRIC agenda decisions has been updated to reflect the following decisions made by the IFRS Interpretations committee (the IFRIC) in their meetings since November 2025. This update includes new agenda decisions, and also updates and withdrawals of old agenda decisions which have been affected by the transition from IAS 1 'Presentation of Financial Statements' to IFRS 18 'Presentation and Disclosure in Financial Statements'

The new decisions made by the IFRIC since November 2025 are as follows:

• January 2026
  • IFRS 9 - Determining and Accounting for Transactions Costs,
  • IFRS 9 - Embedded Prepayment Option.
• April 2026
  • IFRS 16 - Economic Benefits from Use of a Battery under an Offtake Arrangement,
  • IFRS 18 - Assessment of a Specified Main Business Activity for the Purposes of the Separate Financial Statement of a Parent,
  • IFRS 18 - Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset),
  • IFRS 18 - Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure,
  • IFRS 18 - Scope of the Requirement to Disclose Expenses by Nature,
  • IAS 1 - Fair Presentation and Compliance with IFRS Accounting Standards.

The updated decisions are as follows (listed dates are of the original decision):

• June 2005
  • IAS 1 - Normal operating cycle.
• March 2019
  • IFRS 9 - Physical Settlement of Contracts to Buy or Sell a Non-financial Item.
• September 2019
  • IAS 7 - Disclosure of Changes in Liabilities Arising from Financing Activities.
  • IAS 41 - Subsequent Expenditure on Biological Assets.
• April 2022
  • IAS 7 - Demand Deposits with Restrictions on Use arising from a Contract with a Third Party.
• July 2024
  • IFRS 8 - Disclosure of Revenues and Expenses for Reportable Segments.

The withdrawn agenda decision are as follows:

• May 2014
  • IAS 1 - Issues related to the application of IAS 1.
• January 2015
  • IAS 39/IAS 1 - Income and expenses arising on financial instruments with a negative yield - presentation in the statement of comprehensive income.
• September 2019
  • IAS 1 - Presentation of Liabilities or Assets Related to Uncertain Tax Treatments.

These decisions will be withdrawn from 1 January 2027 with IFRS 18 becomes effective.

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