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FR International News
October 2026 International Accounting Standards Board agenda and meeting papers available
16 Oct 2026
The IASB meeting on 27 – 28 October 2026 covers feedback obtained from Financial Instruments Consultative Group and Accounting Standards Advisory Forum on potential approach for measuring financial liabilities arising from contingent settlement provisions; and an update on the Intangible Assets project. It also covers proposals on specified line items in the statement of cash flows, on disclosure of lessees’ cash flow components under IFRS 16, and on clarification of application guidance on the definition of cash equivalents related to an investment with maturities of three months or less.
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FR International News
October 2026 IFRS Taxonomy Consultative Group agenda and meeting papers available
16 Oct 2026
At the ITCG meeting on 19 – 20 October 2026, the topics for discussion include update on digital financial reporting activities and workplan, UK FRC: Feedback on analysis of narrative elements and XBRL International: Regulatory Playbook.
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FR International News
IFRS 20 webcast: Total allowed compensation and differences in timing
15 Oct 2026
This second webcast in the IFRS 20 Regulatory Assets and Regulatory Liabilities series explains how to determine total allowed compensation and identify timing differences. It does so by examining common types of compensation that regulatory agreements may include in regulated rates.
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FR International News
Due Process Oversight Committee October 2026 agenda and meeting papers available
12 Oct 2026
At the DPOC meeting on 20 October 2026, the topics discussed include updates on the technical activities of the IASB and ISSB, and the Post-implementation Review of IFRS 16 Leases.
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FR International News
IFRS for SMEs Accounting Standard podcast: Episode 6
12 Oct 2026
In this final episode of the series, Technical Staff Member Carlo Pereras and Malaysian Accounting Standards Board Executive Director Bee Leng Tan discuss Malaysia’s adoption of the IFRS for SMEs Accounting Standard and the future of SME reporting. They also explore IFRS Foundation resources available to support implementation of the third edition of the Standard.
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FR International News
Q3 2026 IFRS Interpretations Committee podcast available
08 Oct 2026
In this podcast, IFRIC Chair Bruce Mackenzie and member Vijay Kumar discuss the deliberations at the IFRIC’s September 2026 meeting on three tentative agenda decisions relating to: • Assets that Generate a Return Individually and Largely Independently of an Entity’s Other Resources (IFRS 18); • Estimating Residual Value (IAS 16); and • Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9).
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FR International News
October 2026 SME Implementation Group agenda and meeting papers available
02 Oct 2026
At its meeting on 5 October 2026, the SME Implementation Group members were briefed on the feedback IFRS for SMEs Accounting Standard—Consolidation Exception, before being invited to comment on suggested additional disclosure requirements arising from the feedback received.
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FR International News
September 2026 IASB Update and podcast available
30 Sep 2026
In the IASB Update and Podcast, IASB Acting Chair and Vice-Chair Linda Mezon-Hutter and IASB member Hagit Keren highlight key discussions from the September 2026 IASB meeting, including: - redeliberations of the proposals in the Exposure Drafts Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x) and Business Combinations—Disclosure, Goodwill and Impairment; - the remaining proposed IFRS 18 amendments on presenting presentation of taxes or other charges that are not tax expense or tax income under IAS 12; and - approval to issue the Request for Information: Post-implementation Review of IFRS 9—Hedge Accounting.
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FR International News
September 2026 IFRIC Update available
29 Sep 2026
This Update summarises the IFRS Interpretations Committee’s (IFRIC) decisions and discussion including: - tentative agenda decisions on (i) assessing whether an asset generates returns individually and largely independently of an entity’s other resources under paragraph 53(c) of IFRS 18; (ii) whether expected future developments should be reflected in estimating a leased asset’s residual value under IAS 16; and (iii) accounting under IFRS 9 for a difference between the fair value of an equity investment measured at FVOCI and the consideration received on its sale. - an agenda decision on whether an entity should reassess control of an investee under paragraph 8 of IFRS 10 following an amendment to the investee’s governing document.
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FR International News
October 2026 Financial Instruments Consultative Group agenda and meeting papers available
25 Sep 2026
At the FICG meeting on 7 October 2026, members discuss common feedback themes in relation to the Risk Mitigation Accounting project that arose from stakeholder engagement since the last FICG meeting in May 2026. They also provided inputs to help refine the scope of a possible exemption for financial institutions from some or all of the requirements for presenting a statement of cash flows.
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