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 IFRS Foundation has published its 14 th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period from November 2025 to April 2026.
Agenda decisions are integral to the consistent application of IFRS Accounting Standards.
This Compilation includes eight new agenda decisions and updates to six previously published agenda decisions.
Assessment of a Specified Main Business Activity for the Purposes of the Separate Financial Statements of a Parent ;
Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) ;
Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure ; and
Scope of the Requirement to Disclose Expenses by Nature.
Embedded Prepayment Option (IFRS 9 Financial Instruments );
Determining and Accounting for Transaction Costs (IFRS 9);
Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases ); and