| 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 |
| Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16) |
7 October 2025 |
10 November 2025 |
| Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) |
7 October 2025 |
10 November 2025 |
| Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18) |
12 December 2025 |
16 January 2026 |
| 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 |
| Scope of the Requirement to Disclose Expenses by Nature (IFRS 18) |
12 December 2025 |
16 January 2026 |
| Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18 Presentation and Disclosure in Financial Statements) |
12 December 2025 |
16 January 2026 |
| Updates to Committee's agenda decisions for IFRS 18 |
12 December 2025 |
16 January 2026 |
| Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1 Presentation of Financial Statements) |
12 December 2025 |
16 January 2026 |
| Reassessment of Control (IFRS 10 Consolidated Financial Statements) |
31 March 2026 |
7 May 2026 |
