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This webcast—the second in a series on IFRS 20 Regulatory Assets and Regulatory Liabilities—explains how to determine total allowed compensation and identify differences in timing. To explore those two aspects, it focuses on common types of compensation that regulatory agreements might include in regulated rates. Access the webcast here.

Need to know - October 2026 (IASB seeks views on the post-implementation review of the IFRS 9 hedge accounting requirements)

Technical Staff member Carlo Pereras and Malaysian Accounting Standards Board Executive Director Bee Leng Tan discuss Malaysia’s adoption of the IFRS for SMEs Accounting Standard and the future of SME reporting. They also explore the IFRS Foundation resources available to support implementation of the third edition of the Standard. This is the final episode in this series. Access the podcast here....

The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The IFRS Interpretations Committee Chair Bruce Mackenzie and member Vijay Kumar discuss three tentative agenda decisions on IFRS 18 Presentation and Disclosure in Financial Statements, IAS 16 Property, Plant and Equipment and IFRS 9 Financial Instruments from the Committee’s meeting on 15–16 September 2...