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May 2026 International Accounting Standards Board agenda and meeting papers available

The meeting papers for the International Accounting Standards Board (IASB) meeting to be held on 18 - 22 May 2026 are available.

Topics for discussion include:

  • Risk Mitigation Accounting
  • Rate-regulated Activities
  • Consistent application activities
  • Equity Method
  • Intangible Assets
  • Business Combinations—Disclosures, Goodwill and Impairment
  • Statement of Cash Flows and Related Matters
  • Provisions—Targeted Improvements

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