Q2 2025 IFRS Interpretations Committee podcast | DART – Deloitte Accounting Research Tool

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

The Committee’s Chair Bruce Mackenzie and Committee member Brian O'Donovan highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25 June 2025.

In this episode, they discuss:

updates to Committee’s agenda decisions for IFRS 18;
two tentative agenda decisions on Determining and Accounting for Transaction Costs (IFRS 9) and Embedded Prepayment Option (IFRS 9); and
the final agenda decision on Assessing Indicators of Hyperinflationary Economies (IAS 29).

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.