IASB Update April 2025
This IASB Update highlights preliminary decisions of the
International Accounting Standards Board (IASB). Projects affected by these decisions
can be found on the work plan. The IASB's final decisions on IFRS®
Accounting Standards, Amendments and IFRIC® Interpretations are formally balloted as set
out in the IFRS Foundation's Due Process Handbook.
The IASB met on 8–9 April 2025.
Research and standard-setting
-
Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
Maintenance and consistent application
-
Consistent application activities (Agenda Paper 12)
-
Guarantees Issued on Obligations of Other Entities (Agenda Paper 12A)
-
Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers) (Agenda Paper 12B)
-
Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38 Intangible Assets) (Agenda Paper 12C)
-
Updates to agenda decisions for IFRS 18 (Agenda Paper 12D)
-
IFRIC Update March 2025 (Agenda Paper 12E)
-
Climate-related and Other Uncertainties in the Financial Statements (Agenda Paper 14)