The IFRS Foundation just released its 13th Compilation of Agenda Decisions, tackling key issues from May to October 2025. This volume includes crucial insights on hyperinflationary economies.
Key Points
•📅 Date Range: Covers decisions from May to October 2025
•📈 Key Topic: Includes the Agenda Decision on Assessing Indicators of Hyperinflationary Economies
•🔍 Search Made Easy: View decisions by date or topic on the IFRS website
•🌐 Global Impact: Addresses queries from international stakeholders
•📘 Detailed Explanations: Each decision includes explanations on IFRS principles
📅 Compilation Overview
The IFRS Foundation has published its 13th Compilation of Agenda Decisions, covering the period from May 2025 to October 2025. This compilation is a treasure trove for those looking to understand the latest interpretations by the IFRS Interpretations Committee.
One highlight of this volume is the Agenda Decision on Assessing Indicators of Hyperinflationary Economies, which relates to IAS 29 Financial Reporting in Hyperinflationary Economies. This decision provides clarity on how to navigate financial reporting in economies facing extreme inflation scenarios.
🔍 How to Find Agenda Decisions
The IFRS Foundation makes it easy to find agenda decisions:
The IFRS Interpretations Committee collaborates with the International Accounting Standards Board to ensure consistent application of IFRS Accounting Standards globally. Here's how it works:
Query Handling: The Committee receives queries on applying IFRS standards.
Analysis and Consultation: After thorough analysis and stakeholder consultation, the Committee decides whether a standard-setting project is necessary.
Publication: An agenda decision is published, often including detailed explanations on applying IFRS principles to specific issues.
"An agenda decision offers a comprehensive explanation of how IFRS standards should be applied," says an IFRS representative. Learn more about the Committee and its work.
