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February 2026 IASB Update available

The Board met on 24 – 25 February 2026, and the topics discussed were as follows:

Contents

  • Research and standard-setting
  • Financial Instruments with Characteristics of Equity
  • Post-implementation Review of IFRS 16 Leases
  • Amortised Cost Measurement
  • Equity Method
  • Post-implementation Review of IFRS 9—Hedge Accounting

Maintenance and consistent application

  • Provisions—Targeted Improvements

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