Comment Letters

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions
• 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)

(Due date: 2 January 2026)