IFRS News
Editorial analysis of the latest IFRS, IASB and ISSB developments — exposure drafts, amendments, and sustainability reporting.
IFRIC Publishes Compilation of Agenda Decisions — Volume 14 (Nov 2025 – Apr 2026)
The IFRS Interpretations Committee has published the 14th Compilation of Agenda Decisions, covering the period from November 2025 to April 2026. The volume contains eight new agenda decisions — four relating to IFRS 18 Presentation and Disclosure in Financial Statements — and updates to six previously published decisions across IFRS 8, IFRS 9, IAS 1, IAS 7 and IAS 41.
29 May 2026
IASB Update May 2026: Equity Method Overhaul, IAS 28 Ballot and IAS 7 Reforms
The IASB met on 18-20 May 2026 and reached tentative decisions across six projects. The headline outcome is an accounting policy choice for gains and losses on transactions with associates under the Equity Method project, alongside withdrawal of the 2014 Sale or Contribution amendments. IAS 28 fair value option amendments are cleared for ballot and expected to be issued in mid-2026.
26 May 2026