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FR International News
February 2026 International Accounting Standards Board agenda and meeting papers available
13 Feb 2026
At the IASB meeting on 24 – 25 February 2026, the topics for discussion include Financial Instruments with Characteristics of Equity, Post-implementation Review of IFRS 16 Leases, Amortised Cost Measurement and Post-implementation Review of IFRS 9—Hedge Accounting.
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FR International News
Webcasts 6 and 7: Section 23 Revenue from Contracts with Customers—Requirements and application guidance
10 Feb 2026
Webcasts 6 and 7 explore the updated Section 23 Revenue from Contracts with Customers under the third edition of the IFRS for SMEs Accounting Standard (February 2025). Effective from 1 January 2027, the sessions provide practical guidance and support SMEs in applying the revised requirements.
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FR International News
IASB podcast on the January 2026 meeting highlights
06 Feb 2026
In this podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Tadeu Cendon shared on topics discussed at the IASB meeting in January 2026, which included Intangible Assets and Post-implementation Review of IFRS 16.
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FR International News
Video resources: Risk Mitigation Accounting
05 Feb 2026
The International Accounting Standards Board (IASB) has released two short explanatory videos on its proposed Risk Mitigation Accounting Model, following the publication of its Exposure Draft on 3 December 2025.
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FR International News
January 2026 IASB Update and addendum to the November 2025 IFRIC Update available
03 Feb 2026
The January 2026 IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB) on various topics including Post-implementation Review of IFRS 16, Intangible Assets and Statement of Cash Flows and Related Matters. The addendum to the November 2025 IFRIC Update has also been published.
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FR International News
February 2026 SME Implementation Group agenda and meeting paper available
30 Jan 2026
At the SME Implementation Group meeting on 5 February 2026, the topic discussed was the question arising from the application of paragraph 9.3 of the IFRS for SMEs Accounting Standard relating to the exemption from preparation of consolidated financial statements.
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FR International News
January 2026 Due Process Oversight Committee agenda and meeting paper available
23 Jan 2026
At the DPOC meeting on 29 January 2026, the topic for discussion will be approval for a shortened comment period for an exposure draft of proposed narrow-scope amendments to the fair value option in IAS 28.
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FR International News
January 2026 International Accounting Standards Board agenda and meeting paper available
16 Jan 2026
At the IASB meeting on 27 – 28 January 2026, the topics for discussion include Post-implementation Review of IFRS 16 Leases, Intangible Assets and Statement of Cash Flows and Related Matters.
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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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