以下为 IFRS 基金会新闻的开头摘要(英文原文)。全文请见 IFRS 官网。
The IFRS Foundation has published its 13 th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from May 2025 to October 2025.
The Compilation includes the Agenda Decision Assessing Indicators of Hyperinflationary Economies which relates to IAS 29 Financial Reporting in Hyperinflationary Economies .
By date—our How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date. The page also includes previous compilations of agenda decisions.
By topic—the Supporting materials for IFRS Accounting Standards section organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation.
The Committee works with the International Accounting Standards Board in supporting the consistent application of IFRS Accounting Standards.
The Committee receives queries about how to apply IFRS Accounting Standards. Once the Committee completes its analysis and has consulted stakeholders, it publishes an agenda decision if it concludes that a standard-setting project should not be added to the work plan.