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The Accounting Standards Committee (ASC) has issued:
- Annual Improvements to SFRS(I)s—Volume 11 and Annual Improvements to FRSs—Volume 11, effective for annual reporting periods beginning on or after 1 January 2026.
- Amendments to SFRS(I) 9 and SFRS(I) 7: Amendments to the Classification and Measurement of Financial Instruments and Amendments to FRS 109 and FRS 107: Amendments to the Classification and Measurement of Financial Instruments, effective for annual reporting periods beginning on or after 1 January 2026.
- SFRS(I) 18 Presentation and Disclosure in Financial Statements and FRS 118 Presentation and Disclosure in Financial Statements, effective for annual reporting periods beginning on or after 1 January 2027.