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Editorial analysis of the latest IFRS, IASB and ISSB developments — exposure drafts, amendments, and sustainability reporting.

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IASB UpdateIFRS 16IFRS 18

IASB Update July 2026: IFRS 16 Post-Implementation Review Concludes, IFRS 18 Tax Charge Classification Advances

The IASB concluded its Post-implementation Review of IFRS 16 Leases, unanimously agreeing the standard is working as intended, while opening two new narrow-scope projects on lease cost mitigation and rent concessions. Separately, the Board voted 10-2 to require entities to classify certain non-income tax charges within the income taxes line of profit or loss under IFRS 18.

22 Jul 2026

IFRICAgenda DecisionsIFRS 18

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