IASB Update June 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 22–24 June 2026.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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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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Statement of Cash Flows and Related Matters (Agenda Paper 20)
Maintenance and consistent application
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Presentation of Taxes or Other Charges that Are Not Tax Expense or Tax Income Applying IAS 12 Income Taxes (IFRS 18) (Agenda Paper 12)
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Provisions—Targeted Improvements (Agenda Paper 22)