Q3 2025 IFRS Interpretations Committee podcast

The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available.

The Committee’s Chair Bruce Mackenzie and member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025.

In this episode, they discuss two tentative agenda decisions on:

Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18); and
Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16).

You can find all podcasts on the IASB podcast page. They are also available on Spotify, iTunes and on the IASB YouTube channel.

This short video 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.

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