IFRIC Update June 2026
IFRIC Update is a summary of the decisions reached by the IFRS
Interpretations Committee (Committee) in its public meetings. Past Updates can be
found in the IFRIC Update archive.
The Committee met on 16-17 June 2026 and discussed:
Committee's tentative agenda decisions
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Reassessment of Control (IFRS 10 Consolidated Financial Statements)—Agenda Paper 5
Committee's tentative agenda decisions
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Management-defined Performance Measures—Hypothetical Income and Expenses (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 2
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Management-defined Performance Measures—Public Communications (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 3
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Classification of Income and Expenses from Cash and Cash Equivalents (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 4A
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Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 4B
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Control Assessment for a Single-investor Fund (IFRS 10 Consolidated Financial Statements)—Agenda Paper 5
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Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 6
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Labels of Subtotals (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 7A
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Presentation of Operating Expenses (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 7B
Other matters
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Work in Progress—Agenda Paper 8