Comment Letters

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions
1.   Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18 Presentation and Disclosure in Financial Statements)
2.   Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases)

(Due date : 27 October 2025)