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6 February 2026 Read the summary of this discussion here, or visit the meeting page to read the agenda papers.

The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs® Accounting Standard (Standard) and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB). The March 2026 IFRS for SMEs Accounting Standard Update is now available. This edition of the IFRS for SMEs Accounting...

IFRS S2 Climate-related Disclosures requires an entity to disclose information about its assessment of its climate resilience and that the entity uses climate-related scenario analysis to inform that assessment. IFRS S2 requires these disclosures because climate-related risks and opportunities that affect an entity are often complex and their likelihood, magnitude and timing are uncertain. Investo...

IFRS on Point IFRS on Point March 2026 International headlines IASB publishes exposure draft of proposed amendments to the fair value option for investments in associates and joint ventures The International Accounting Standards Board (IASB) has published Exposure Draft (ED) Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)...