IASB–FASB 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.
In addition, the IASB held a joint meeting with the FASB on 5 June 2026. Read the
joint Update below.
Projects discussed at the joint IASB–FASB meeting
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Discussion points
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business combinations and related topics;
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the post-implementation review of IFRS 16 Leases;
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the statement of cash flows;
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topics related to financial instruments;
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cryptoassets; and
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emerging issues.
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