Submissions

SAICA Submission – IFRIC Agenda Decisions

Overview

SAICA Submission – IFRIC Agenda Decision on Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) SAICA Submission – IFRIC Agenda Decision on Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16)

Author	APC
Division	Corporate Reporting
Keywords	IFRIC IFRS 18 IFRS 16
Categories	Financial Reporting
Date	2025
File	SAICA submission on Tentative Agenda Decision Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability or Asset (pdf) SAICA submission on Tentative Agenda Decision Economic Benefits from Use of a Battery under an Offtake Arrangement (pdf)