LATEST UPDATE

Compilation of Agenda Decisions – Volume 14 published

The IFRS Foundation has published its 14^th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), from November 2025 to April 2026, available on:

https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/agenda-decision-compilations/compilation-agenda-decisions-vol-14-nov2025-april2026.pdf

Agenda decisions are integral to the consistent application of IFRS Accounting Standards.

This compilation includes eight new agenda decisions and updates to six previously published agenda decisions:

Viewing agenda decisions

• By date – the How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date and includes previous compilations of agenda decisions, available on:

https://www.ifrs.org/supporting-implementation/how-we-help-support-consistent-application/#agenda-decisions

• By topic – the Supporting materials for IFRS Accounting Standards section organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation, available on:

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standards/