| Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10 Consolidated Financial Statements and IFRS 16 Leases) |
1 October 2020 |
30 October 2020 |
| Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18) |
12 December 2025 |
16 January 2026 |
| Updates to Committee's agenda decisions for IFRS 18 |
12 December 2025 |
16 January 2026 |
| Reassessment of Control (IFRS 10 Consolidated Financial Statements) |
31 March 2026 |
7 May 2026 |
| Control Assessment for a Single-investor Fund (IFRS 10 Consolidated Financial Statements) |
1 July 2026 |
7 August 2026 |
| Management-defined Performance Measures—Hypothetical Income and Expenses (IFRS 18 Presentation and Disclosure in Financial Statements) |
1 July 2026 |
7 August 2026 |
| Management-defined Performance Measures—Public Communications (IFRS 18) |
1 July 2026 |
7 August 2026 |
| Classification of Income and Expenses from Cash and Cash Equivalents (IFRS 18) |
1 July 2026 |
7 August 2026 |
| Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers (IFRS 18) |
1 July 2026 |
7 August 2026 |
| Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18) |
1 July 2026 |
7 August 2026 |
| Labels of Subtotals (IFRS 18) |
1 July 2026 |
7 August 2026 |
| Presentation of Operating Expenses (IFRS 18) |
1 July 2026 |
7 August 2026 |
