IASB Update July 2025
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 22–24 July 2025.
Research and standard-setting
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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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 (Agenda Paper 12)
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Assessing Indicators of Hyperinflationary Economies (Agenda Paper 12A)
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IFRIC Update June 2025 (Agenda Paper 12B)
Strategy and governance
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Fourth Agenda Consultation (Agenda Paper 24)