Comment Letters

Invitation to comment on IFRS Interpretations Committee Tentative Agenda Decisions
IFRS 10:
• Control Assessment for a Single-investor Fund
IFRS 18:
Presentation of Operating Expenses
• Classification of Income and Expenses from Cash and Cash Equivalents
• Labels of Subtotals
• Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers
• Assessment of Specified Main Business Activities for a Manufacturer-Lessor
• Management-defined Performance Measures—Hypothetical Income and Expenses
• Management-defined Performance Measures—Public Communications

(Due date: 31 July 2026)