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      What's the issue?

      In its September 2026 meeting, the IFRS® Interpretations Committee discussed three new technical issues. One relates to IFRS 18 Presentation and Disclosure in Financial Statements. The other two address existing requirements in IFRS 9 Financial Instruments and IAS 16 Property, Plant and Equipment.

      In our latest video, part of a series on key discussions by the Committee, Volker Specht summarises what was covered.

      Volker Specht

      Partner, Audit, DPP

      KPMG in Germany

      Read the transcript
      All three discussions are important because they address practical application questions on the existing and new requirements.

      Volker Specht,

      Chief Accountant, KPMG in Germany, and IFRS Interpretations Committee member

      Find out more

      Visit our IFRIC agenda decisions page for previous videos summarising key discussions at the IFRS Interpretations Committee.

      © 2026 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.