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December 2025 IASB Update and podcast available

The IASB Update, summarising the December 2025 International Accounting Standards Board (IASB) meeting, is available. You can also listen to IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter in the latest episode of the IASB podcast, sharing the highlights from the IASB meeting held on 8-11 December 2025.

Topics discussed include:

  • Statement of Cash Flows and Related Matters;
  • Amendments to the Fair Value Option (IAS 28);
  • Provisions—Targeted Improvements; and
  • a review of 2025 and changes on the IASB work plan.

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