IASB Update February 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 18–19 February 2025.
The IASB and ISSB met on 19 February 2025.
Research and standard-setting
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Amortised Cost Measurement (Agenda Paper 11)
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Intangible Assets (Agenda Paper 17)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
Maintenance and consistent application
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Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures (Agenda Paper 32)