IFRIC Update September 2025
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 September 2025 and discussed:
Committee's tentative agenda decisions
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Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)—Agenda Papers 2–2A
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Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16)—Agenda Paper 3
Other matters
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Business Combinations—Disclosures, Goodwill and Impairment—Agenda Papers 4–4B
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Statement of Cash Flows and Related Matters—Agenda Paper 5
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Work in Progress—Agenda Paper 6