IASB Update January 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 27–28 January 2026.
Research and standard-setting
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Post-implementation Review of IFRS 16 Leases (Agenda Paper 7)
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Intangible Assets (Agenda Paper 17)
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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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Updates to Agenda Decisions for IFRS 18 (Agenda Paper 12A)
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Embedded Prepayment Option (IFRS 9) (Agenda Paper 12B)
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Determining and Accounting for Transaction Costs (IFRS 9) (Agenda Paper 22C)
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IFRIC Update November 2025 (Agenda Paper 22D)