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FR International News
October 2026 SME Implementation Group agenda and meeting papers available
02 Oct 2026
At its meeting on 5 October 2026, the SME Implementation Group members were briefed on the feedback IFRS for SMEs Accounting Standard—Consolidation Exception, before being invited to comment on suggested additional disclosure requirements arising from the feedback received.
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FR International News
September 2026 IASB Update and podcast available
30 Sep 2026
In the IASB Update and Podcast, IASB Acting Chair and Vice-Chair Linda Mezon-Hutter and IASB member Hagit Keren highlight key discussions from the September 2026 IASB meeting, including: - redeliberations of the proposals in the Exposure Drafts Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x) and Business Combinations—Disclosure, Goodwill and Impairment; - the remaining proposed IFRS 18 amendments on presenting presentation of taxes or other charges that are not tax expense or tax income under IAS 12; and - approval to issue the Request for Information: Post-implementation Review of IFRS 9—Hedge Accounting.
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FR International News
September 2026 IFRIC Update available
29 Sep 2026
This Update summarises the IFRS Interpretations Committee’s (IFRIC) decisions and discussion including: - tentative agenda decisions on (i) assessing whether an asset generates returns individually and largely independently of an entity’s other resources under paragraph 53(c) of IFRS 18; (ii) whether expected future developments should be reflected in estimating a leased asset’s residual value under IAS 16; and (iii) accounting under IFRS 9 for a difference between the fair value of an equity investment measured at FVOCI and the consideration received on its sale. - an agenda decision on whether an entity should reassess control of an investee under paragraph 8 of IFRS 10 following an amendment to the investee’s governing document.
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FR International News
October 2026 Financial Instruments Consultative Group agenda and meeting papers available
25 Sep 2026
At the FICG meeting on 7 October 2026, members discuss common feedback themes in relation to the Risk Mitigation Accounting project that arose from stakeholder engagement since the last FICG meeting in May 2026. They also provided inputs to help refine the scope of a possible exemption for financial institutions from some or all of the requirements for presenting a statement of cash flows.
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FR International News
IASB decision: September 2026 meeting
24 Sep 2026
The IASB has completed technical discussions on its Equity Method project, bringing the revised IAS 28 Investments in Associates and Joint Ventures closer to completion. The revisions aim to address application questions, reduce diversity in practice and improve the Standard’s clarity. The revised IAS 28 is expected in the first half of 2027 and will be effective for reporting periods beginning on or after 1 January 2029, with early application permitted.
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FR International News
September 2026 IFRS for SMEs Accounting Standard Update available
15 Sep 2026
This edition of the Update highlights the accounting for agricultural activities, the status of the Exposure Draft Consolidation Exception, supporting materials published by the IASB to support the implementation of the IFRS for SMEs Accounting Standard, and an update on the global adoption of the IFRS for SMEs Accounting Standard.
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FR International News
IASB September 2026 and ASAF October 2026 agenda and meeting papers available
11 Sep 2026
The agendas and meeting papers are available for the 22–24 September 2026 International Accounting Standards Board meeting and the 1–2 October 2026 Accounting Standards Advisory Forum meeting.
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FR International News
IASB seeks investor views on cash flow information reported by financial institutions
04 Sep 2026
The IASB has launched a short survey to gather investment professionals’ views on how cash flow information is used when analysing financial institutions. The feedback will support its research into possible exemptions for financial institutions from presenting cash flow information in their financial statements. The survey results are expected to be discussed by the IASB in Q4 2026.
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FR International News
September 2026 IFRS Interpretations Committee agenda and meeting papers available
01 Sep 2026
At the IFRIC meeting on 15 – 16 September 2026, the topics for discussion include - draft tentative agenda decisions on: (i) assessing whether an asset generates returns individually and largely independently of an entity’s other resources under IFRS 18; (ii) considering whether residual value estimates for property, plant and equipment under IAS 16 should reflect expectations of future developments; and (iii) accounting for differences between the fair value and sale consideration of FVOCI equity investments under IFRS 9. - finalisation of a tentative agenda decision on whether an entity reassesses control of an investee under paragraph 8 of IFRS 10 when the investee’s governing document is amended.
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FR International News
New podcast on the IFRS for SMEs Accounting Standard
17 Aug 2026
In this episode, IASB technical staff member Helen Lloyd and director Michelle Sansom discuss the IASB’s proposed targeted amendment to the third edition of the IFRS for SMEs Accounting Standard, including why it is being proposed before the Standard’s effective date and how stakeholders can provide feedback.
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