IASB Update October 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 29–30 October 2025.
Research and standard-setting
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Rate-regulated Activities (Agenda Paper 9)
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Equity Method (Agenda Paper 13)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
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Statement of Cash Flows and Related Matters (Agenda Paper 20)
Maintenance and consistent application
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Consistent application activities
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Fair Value Option for Investments in Associates and Joint Ventures Held by Specified Entities (Agenda Paper 12A)
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Presentation of Non-income Taxes (Agenda Paper 12B)
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IFRIC Update September 2025 (Agenda Paper 12C)
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Provisions—Targeted Improvements (Agenda Paper 22)