IASB Update September 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 23–25 September 2025.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Amortised Cost Measurement (Agenda Paper 11)
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Equity Method (Agenda Paper 13)
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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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Provisions—Targeted Improvements (Agenda Paper 22)
Strategy and governance
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Fourth Agenda Consultation (Agenda Paper 24)