IFRS News
Editorial analysis of the latest IFRS, IASB and ISSB developments — exposure drafts, amendments, and sustainability reporting.
IAS 28 Balloting Begins, IFRS 9 Hedge Accounting RFI Approved
The IASB met on 22-23 September 2026 and decided to begin the balloting process for the revised IAS 28 Equity Method of Accounting without re-exposure, with one member signalling an intention to dissent. The Board also approved publication of a Request for Information on the Post-implementation Review of IFRS 9 hedge accounting, tentatively decided new IAS 7 classification guidance for acquisition-related cash payments, and advanced work on IFRS 18/IAS 12 tax presentation, amortised cost measurement, FICE, intangible assets, and IAS 37 provisions.
23 Sept 2026
IFRIC Agenda Decisions — Volume 14
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
IAS 28 Ballot, Equity Method 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