IASB Update May 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 19–22 May 2025.
Research and standard-setting
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Post-implementation Review of IFRS 16 Leases (Agenda Paper 7)
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Rate-regulated Activities (Agenda Paper 9)
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Equity Method (Agenda Paper 13)
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Intangible Assets (Agenda Paper 17)
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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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Translation to a Hyperinflationary Presentation Currency (IAS 21) (Agenda Paper 12)
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Climate-related and Other Uncertainties in the Financial Statements (Agenda Paper 14)