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FR International News
IFRS Foundation publishes IFRS for SMEs Educational Module 23—Revenue from Contracts with Customers
27 Nov 2025
The IFRS Foundation has published Module 23—Revenue from Contracts with Customers. This educational module explains the five-step model for revenue recognition, which involves identifying the contract, performance obligations, transaction price, allocating the price, and recognising revenue when performance obligations are satisfied.
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FR International News
November 2025 IASB Update and podcast available
25 Nov 2025
In this IASB Update and Podcast, IASB Chair Andreas Barckow and Member Bertrand Perrin join then-Executive Technical Director Nili Shah to discuss highlights from the IASB meeting in November 2025, which included redeliberating the proposals in the Exposure Draft Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x) and an update on the IASB’s work plan.
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FR International News
December 2025 Accounting Standards Advisory Forum agenda and meeting papers available
14 Nov 2025
At the ASAF meeting on 1 – 2 December 2025, the topics for discussion include deliberations of Amortised Cost Measurement, Intangible Assets and Statement of Cash Flows and Related Matters.
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FR International News
November 2025 IFRS Interpretations Committee agenda and meeting papers available
14 Nov 2025
At the IFRS Interpretations Committee meeting on 25 – 26 November 2025, the topics for discussion include submissions about (i) how an entity applies IFRS 18 to classify any gain or loss on a derivative financial instrument in its consolidated statement of profit or loss, (ii) application of IAS 1 in relation to fair presentation and compliance with IFRSs, (iii) application of IFRS 18 in determining main business activity and presentation of taxes or other charges that are not income taxes within scope of IAS 12; feedback received on tentative agenda decisions relating to embedded prepayment option (IFRS 9), and determining and accounting for transaction costs (IFRS 9).
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FR International News
IASB issues amendments for translating financial information into hyperinflationary currencies
13 Nov 2025
The IASB has issued amendments to IAS 21 that clarify how companies should translate financial statements from a non-hyperinflationary currency to a hyperinflationary one. The amendments, developed in response to stakeholder feedback, aim to improve the usefulness of the resulting information in a cost-effective manner. They are effective from 1 January 2027, with early application allowed.
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FR International News
IFRS Foundation publishes IFRS for SMEs Educational Module 9—Consolidated and Separate Financial Statements
12 Nov 2025
The IFRS Foundation has published Module 9—Consolidated and Separate Financial Statements. This educational module supports the requirements for presenting financial statements applying Section 9 Consolidated and Separate Financial Statements of the IFRS for SMEs Standard.
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FR International News
November 2025 International Accounting Standards Board agenda and meeting papers available
07 Nov 2025
At the IASB meeting on 17 – 18 November 2025, the topics discussed include work plan update on the approach to adding new projects and redeliberating the proposals in the Exposure Draft Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x).
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FR International News
November 2025 Due Process Oversight Committee agenda and meeting paper available
05 Nov 2025
At the DPOC meeting on 11 November 2025, the topic discussed was the proprosedcomposition of the Financial Instruments Consultative Group.
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FR International News
October 2025 IASB Update and podcast available
04 Nov 2025
In this IASB Update and Podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Rika Suzuki join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting in October 2025, which included Rate-regulated Activities, Statement of Cash Flows and Related Matters and supporting the implementation of IFRS 18.
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FR International News
Compilation of Agenda Decisions—Volume 13 published
03 Nov 2025
The IFRS Foundation has published Compilation of Agenda Decisions - Volume 13 for the period from May to October 2025 which includes the agenda decision made by the IFRS Interpretations Committee on assessing indicators of hyperinflationary economies that relates to IAS 29 Financial Reporting in Hyperinflationary Economies.
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