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FR International News
IASB decision: October 2026 meeting
28 Oct 2026
The IASB has decided to amend the IFRS for SMEs Accounting Standard, allowing eligible SMEs with an investment entity parent to apply a consolidation exception and benefit from cost savings. SMEs using the exception must disclose its application and provide details about their parent company. The amendments are expected to be issued before the end of 2026 and will apply to reporting periods beginning on or after 1 January 2027.
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FR International News
November 2026 Capital Markets Advisory Committee agenda and meeting papers available
23 Oct 2026
The CMAC meeting on 5 – 6 November 2026 covers an update on the IASB work plan, and discussions on key projects including Intangible Assets, Business Combinations—Disclosures, Goodwill, and Impairment and Statement of Cash Flows and Related Matters.
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FR International News
November 2026 Emerging Economies Group agenda and meeting papers available
23 Oct 2026
The EEG meeting on 9 – 10 November 2026 will discuss various key projects including IFRS 20 Regulatory Assets and Regulatory Liabilities, Intangible Assets, Amortised Cost Measurement and Business Combinations—Disclosures, Goodwill, and Impairment, as well as the IASB Technical Update.
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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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