IASB Update September 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 22–23 September 2026.
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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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)
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Post-implementation Review of IFRS 9—Hedge Accounting (Agenda Paper 26A)
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)