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FR International News
Q4 2025 IFRS Interpretations Committee podcast discusses IFRS 18
18 Dec 2025
This podcast, hosted by the Committee’s Chair Bruce Mackenzie and Committee member Sophie Massol share discussions on four tentative agenda decisions related to IFRS 18 and provides updates to ten agenda decisions to reflect new or amended requirements in IFRS 18.
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FR International News
December 2025 IFRS for SMEs Accounting Standard Update
18 Dec 2025
This edition of Update includes an overview of Section 19 Business Combinations and Goodwill in the third edition of the Standard, and resources published to support implementation of the Standard.
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FR International News
December 2025 IASB Update and podcast available
16 Dec 2025
In this IASB Update and Podcast, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss highlights from the IASB meeting in December 2025, which included Statement of Cash Flows and Related Matters, Amendments to the Fair Value Option (IAS 28) and redeliberating the proposals in the Exposure Draft Provisions—Targeted Improvements relating to the recognition and measurement of provisions.
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FR International News
Explore all the educational resources for the IFRS for SMEs Accounting Standard
11 Dec 2025
The IFRS Foundation has released new educational materials to support learning and implementation of the third edition of the IFRS for SMEs Accounting Standard. These resources include 11 modules, five webcasts and three podcast episodes.
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FR International News
November 2025 IFRIC Update available
08 Dec 2025
This Update is a summary of the decisions by the IFRS Interpretations Committee (IFRIC) and the discussion topics included tentative agenda decisions on (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 (iv) presentation of taxes or other charges that are not income taxes within scope of IAS 12; 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
December 2025 IFRS Taxonomy Consultative Group agenda and meeting papers available
05 Dec 2025
At the ITCG meeting on 15 December 2025, the topic for discussion is the update on digital reporting activities.
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FR International News
IASB issues illustrative examples on reporting uncertainties in financial statements
28 Nov 2025
The illustrative examples show how companies can apply IFRS Accounting Standards when reporting the effects of uncertainties, using climate-related scenarios as practical illustrations. The final examples, which differ only slightly from a near-final draft issued in July 2025, serve as accompanying guidance and have no effective date, though companies are expected to adopt any changes in reporting on a timely basis.
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FR International News
December 2025 International Accounting Standards Board agenda and meeting papers available
28 Nov 2025
At the IASB meeting on 8 – 11 December 2025, the topics for discussion include Financial Instruments with Characteristics of Equity, Business Combinations—Disclosures, Goodwill and Impairment and Statement of Cash Flows and Related Matters.
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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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