# IFRIC agenda decisions | December 2025

## Метаданные

- **Канал:** KPMG
- **YouTube:** https://www.youtube.com/watch?v=FFtX8LngIMg
- **Источник:** https://ekstraktznaniy.ru/video/35325

## Транскрипт

### Segment 1 (00:00 - 04:00) []

Hello, I'm Brian O'Donovan. I'm the global IFRS and corporate reporting leader at KPMG and I'm a member of the IFRS interpretations committee, the ifric. The committee devoted almost all of its November meeting to IFRS 18, the new standard on presentation and disclosure which is effective for 2027. For many companies, their first comparative period under IFS18 starts in just a few weeks. And remember, companies will be required to consider final agenda decisions when they prepare their first financial statements using IFS 18. So these discussions were very timely. The committee discussed lots of IFS18 issues, but to give you a flavor, I'm going to focus on one that generated particular interest. Presentation of taxes that are not income taxes. The committee was asked about the presentation of taxes and other charges that do not meet the definition of income taxes under IAS-12. That's the IFRS accounting standard on income tax. These nonincome taxes, well, they're very common. Examples include tonnage tax, production levies, things like that. The committee originally looked at some of these taxes over 15 years ago. That's before my time. It concluded that they should be presented separately to income taxes. However, back then they could be presented alongside income taxes and I see this regularly in practice today. But what will be the presentation under IFRS 18? If 18 requires a company to classify income and expenses included in profit or loss into five categories, one of which is the income tax category. The committee believes that when IFS18 refers to income taxes, it means taxes that meet the definition of income tax under IAS12. This means that nonincome taxes cannot be included in the income tax line. That's similar to the current position. But it also means that nonincome taxes cannot be included in the income tax category. They must be included in another category. Now the committee felt it couldn't be specific about what that other category will be given the number and variety of non-income taxes. However, I do think that many common non-income taxes will be classified in the operating category and therefore charged in arriving at operating profit. That will be a big change for some companies. The committee agreed to issue a tentative agenda decision and also to update the wording of those older agenda decisions dealing with similar issues. This package is open for comment for 60 days alongside several other new tentative agenda decisions on other IRS 18 issues. These agenda decisions, they all reach firm conclusions. I really recommend that you take a look at the November if update, see what you think, and consider whether you want to send in a comment letter. And finally, the ISB actively wants to hear about any new IRS 18 issues sooner rather than later. If you are sitting on a juicy IRS8 implementation question, ask it now so the committee has time to respond before I 18 comes into effect.