IASB Update May 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 18–20 May 2026.
Research and standard-setting
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Risk Mitigation Accounting (Agenda Paper 4)
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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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Maintenance and consistent application activities (Agenda Paper 12)
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Presentation of Taxes or Other Charges that Are Not Tax Expenses or Tax Income Applying IAS 12 (IFRS 18) (Agenda Papers 12A–D)
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Amendments to the Fair Value Option (IAS 28) (Agenda Papers 12E–G)
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Provisions—Targeted Improvements (Agenda Paper 22)