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 IFRS Interpretations Committee Chair Bruce Mackenzie and member Vijay Kumar discuss three tentative agenda decisions on IFRS 18 Presentation and Disclosure in Financial Statements , IAS 16 Property, Plant and Equipment and IFRS 9 Financial Instruments from the Committee’s meeting on 15–16 September 2026 .
The three tentative agenda decisions are:
Assets that Generate a Return Individually and Largely Independently of an Entity’s Other Resources (IFRS 18) ;
Estimating Residual Value (IAS 16) ; and
Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9) .
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A short video has also been published that explains how the Committee helps maintain and support consistent application of IFRS Accounting Standards; what happens when the Committee receives an application question; and how it works with the International Accounting Standards Board.