IASB Update February 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 24–25 February 2026.
Research and standard-setting
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Post-implementation Review of IFRS 16 Leases (Agenda Paper 7)
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Amortised Cost Measurement (Agenda Paper 11)
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Equity Method (Agenda Paper 13)
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Post-implementation Review of IFRS 9—Hedge Accounting (Agenda Paper 26)
Maintenance and consistent application
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Provisions—Targeted Improvements (Agenda Paper 22)