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International Accounting Standards Board (IASB)
The meeting papers for the IASB meeting to be held on 22 – 24 September 2026 are available.
Topics for discussion include:
- Financial Instruments with Characteristics of Equity
- Amortised Cost Measurement
- Presentation of Taxes or Other Charges that Are Not Tax Expense or Tax Income Applying IAS 12 Income Taxes (IFRS 18)
- Equity Method
- Intangible Assets
- Business Combinations—Disclosures, Goodwill and Impairment
- Statement of Cash Flows and Related Matters
- Provisions—Targeted Improvements
- Post-implementation Review of IFRS 9—Hedge Accounting
Accounting Standards Advisory Forum (ASAF)
The meeting papers for the ASAF meeting to be held on 1 – 2 October 2026 are available.
Topics for discussion include:
- Amortised Cost Measurement
- Provisions—Targeted Improvements
- Intangible Assets
- Statement of Cash Flows and Related Matters
- AcSB’s project on business combinations
- Risk Mitigation Accounting
- Accounting for cryptocurrencies
- IASB technical update
- Agenda planning and feedback from previous ASAF meetings