IFRIC Update September 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 15-16 September 2026 and discussed:
Committee's tentative agenda decisions
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Assets that Generate a Return Individually and Largely Independently of an Entity’s Other Resources (IFRS 18 Presentation and Disclosure in Financial Statements)—Agenda Paper 2–2A
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Estimating Residual Value (IAS 16 Property, Plant and Equipment)—Agenda Paper 4
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Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9 Financial Instruments)—Agenda Paper 5
Agenda decisions for the IASB's consideration
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Reassessment of Control (IFRS 10 Consolidated Financial Statements)—Agenda Paper 3
Other matters
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Work in Progress—Agenda Paper 6