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