IASB Update March 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 24–25 March 2026.
Work plan overview
-
IASB work plan update (Agenda Paper 8)
Research and standard-setting
-
Post-implementation Review of IFRS 16 Leases (Agenda Paper 7)
-
Equity Method (Agenda Paper 13)
Maintenance and consistent application
-
IFRS for SMEs Accounting Standard (Agenda Paper 30)