IASB Update April 2026
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 20–22 April 2026.
Research and standard-setting
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Post-implementation Review of IFRS 16 Leases (Agenda Paper 7)
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Amortised Cost Measurement (Agenda Paper 11)
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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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Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) (Agenda Paper 12A)
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Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16) (Agenda Paper 12B)
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Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1) (Agenda Paper 12C)
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Assessment of a Specified Main Business Activity for the Purposes of the Separate Financial Statements of a Parent (IFRS 18) (Agenda Paper 12D)
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Scope of the Requirement to Disclose Expenses by Nature (IFRS 18) (Agenda Paper 12E)
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Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18) (Agenda Paper 12F)
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IFRIC Update March 2026 (Agenda Paper 12G)