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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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FR International News
IFRS Foundation publishes IFRS for SMEs Educational Module 29—Income Tax
06 Aug 2026
The IFRS Foundation has published the educational module to provide an educational overview of the requirements in Section 29 Income Tax, with explanatory notes and practical examples to help users understand and apply the requirements.
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FR International News
July 2026 IASB Update and podcast available
28 Jul 2026
In the IASB Update and Podcast, IASB Vice-Chair Linda Mezon-Hutter and IASB member Zach Gast share key discussion matters from the July 2026 IASB meeting, including: proposed improvements to disclosures about non-cash transactions from investing and financing activities (the Statement of Cash Flows and Related Matters project), possible changes to aspects of the definition of an intangible asset and related requirements (the Intangible Assets project), the IASB’s conclusion that sufficient work has been completed to close the Post-implementation Review of IFRS 16, and proposals in the Exposure Draft Business Combinations—Disclosure, Goodwill and Impairment.
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FR International News
IASB decisions: July 2026 meeting
22 Jul 2026
IASB has completed its Post-implementation Review of IFRS 16 and concluded that the Standard is working as intended, with stakeholders confirming that it has improved the transparency and comparability of lease-related information. The IASB also plans to explore targeted amendments to address concerns about ongoing costs of applying certain requirements such as lease liability remeasurements, discount rates and accounting for rent concessions. Separately, the IASB agreed to propose amendments to IFRS 18 to require classification of tax charges that are direct substitutes for income tax within the income taxes category of profit or loss. The IFRS 16 Project Summary and Feedback Statement, and the IFRS 18 Exposure Draft are expected to be published in Q4 2026.
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FR International News
IFRS for SMEs Accounting Standard: new webcast and module available
16 Jul 2026
The IFRS Foundation has published a new webcast on the transition requirements to the IFRS for SMEs Accounting Standard and a new educational module covering accounting and reporting requirements for SMEs involved in agriculture, extractive activities and service concession arrangements.
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FR International News
IASB proposes updates to IFRS Accounting Taxonomy 2025
15 Jul 2026
The IASB has proposed updates to the IFRS Accounting Taxonomy 2025 to support digital financial reporting of information prepared in accordance with new and amended IFRS Accounting Standards, IFRS 20 Regulatory Assets and Regulatory Liabilities, amended IAS 21 The Effects of Changes in Foreign Exchange Rates and amended IFRS 19 Subsidiaries without Public Accountability Stakeholders involved in digital financial reporting are invited to provide feedback to the IASB.
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FR International News
July 2026 International Accounting Standards Board agenda and meeting papers available
10 Jul 2026
At the IASB meeting on 21 – 22 July 2026, topics for discussion include Post-implementation Review of IFRS 16, Equity Method, and various projects including Intangible Assets, Statement of Cash Flows and Related Matters and Post-implementation Review of IFRS 9-Hedge Accounting.
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FR International News
Q2 2026 IFRS Interpretations Committee podcast available
07 Jul 2026
In this podcast, Committee’s Chair Bruce Mackenzie and member Claire Dusser share discussions on two IFRS 18 tentative agenda decisions on Management-defined Performance Measures—Hypothetical Income and Expenses and Assessment of Specified Main Business Activities for a Manufacturer-Lessor.
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