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 Claire Dusser discuss two IFRS 18 tentative agenda decisions from the Committee’s meeting on 16–17 June 2026 .
The two IFRS 18 tentative agenda decisions are:
Management-defined Performance Measures—Hypothetical Income and Expenses ; and
Assessment of Specified Main Business Activities for a Manufacturer-Lessor .
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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.