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
IFRS 9 Risk Mitigation ED Extended
The IASB has extended the comment deadline on its Exposure Draft proposing a new Risk Mitigation Accounting model under IFRS 9. The ED introduces an alternative accounting approach for entities that manage interest rate risk on a portfolio basis using derivatives. Finance teams with significant hedging programmes should prioritise reviewing the proposals before the revised deadline.
19 May 2026