Exposure Draft 2026

Invitation to comment on IFRS Interpretations Committee Tentative Agenda Decision

with link to

• IFRS 10:

(1)     Control Assessment for a Single-investor Fund

• IFRS 18:

(2)     Presentation of Operating Expenses

(3)     Classification of Income and Expenses from Cash and Cash Equivalents

(4)     Labels of Subtotals

(5)     Classification of Income and Expenses when an Entity Has a Main Business

Activity of Providing Financing to Customers

(6)     Assessment of Specified Main Business Activities for a

Manufacturer-Lessor

(7)     Management-defined Performance Measures—Hypothetical

Income and Expenses

(8)     Management-defined Performance Measures—Public Communications

Comment letter received

(IFRS Interpretations Committee's comment due date is 9 September 2026)

Invitation to comment on the IASB Exposure Draft Consolidation Exception (Proposed amendments to the IFRS for SMEs Accounting Standard)

with link to

• Exposure Draft
• Press release
• Comment letter received

with link to

• Reassessment of Control (IFRS 10)
• Comment letter received

(IFRS Interpretations Committee's comment due date is 29 May 2026)

Invitation to comment on Proposed Amendments to Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations
 
with link to

• Exposure Draft (accompanied by an explanatory memorandum)

Invitation to comment on the IASB Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 20 April 2026)