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IFRS on Point - July 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 21–22 July 2026.

This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The ISSB met on 21–22 July 2026.

In this episode of the ISSB podcast, Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss: the use of both ISSB Standards and European Sustainability Reporting Standards (ESRS); the likely benefits of the ISSB's forthcoming nature-related disclosure proposals and the ISSB’s permission to ballot; and the next phase of enhancements to the SASB Standards. The ISSB Update, which summarises the July 2...