Exposure Draft 2025

with link to

• Classification of Gains and Losses on a Derivative Managing a Foreign Exchange Exposure (IFRS 18)
• Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)
• Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)
• Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18)
• Updates to Committee’s agenda decisions for IFRS 18 [November 2025]
• Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)
• Comment letter received

(IFRS Interpretations Committee's comment due date is 6 February 2026)

with link to

• Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18 Presentation and Disclosure in Financial Statements)
• Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases)
• Comment letter received

(IFRS Interpretations Committee's comment due date is 25 November 2025)

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Determining and Accounting for Transaction Costs (IFRS 9 Financial Instruments)
• Embedded Prepayment Option (IFRS 9 Financial Instruments) 
• Updates to Committee’s agenda decisions for IFRS 18 Presentation and Disclosure in Financial Statements
• Comment letter received

Invitation to Comment on the IASB Request for Information Post-implementation Review of IFRS 16 Leases

with link to 

• Request for Information
• Press release

(IASB's comment due date is 15 October 2025)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 13 August 2025.