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 latest IFRS Interpretations Committee (Committee) podcast is now available.
The Committee's Chair Bruce Mackenzie and member Sophie Massol highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25–26 November 2025 .
In this episode, they discuss:
four IFRS 18-related tentative agenda decisions on: Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure ; Scope of the Requirement to Disclose Expenses by Nature ; Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent ; and Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes .
Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure ;
Scope of the Requirement to Disclose Expenses by Nature ;
Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent ; and