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FR International News
October 2025 Due Process Oversight Committee agenda and meeting papers available
20 Oct 2025
At the DPOC meeting on 21 October 2025, the topics discussed include an update on the activities of the International Accounting Standards Board (IASB) and the IFRS Interpretations Committee (Interpretations Committee) for the period 1 May 2025 to 30 September 2025 and an update on the activities of the International Sustainability Standards Board (ISSB) for the period from 1 June 2025 until 30 September 2025.
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FR International News
October 2025 International Accounting Standards Board agenda and meeting papers available
17 Oct 2025
At the IASB meeting on 29 – 30 October 2025, the topics discussed include the continued redeliberation of the proposals in the Exposure Draft Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x), reporting of non-cash changes in assets and liabilities in the Statement of Cash Flows and exploring of ideas for application requirements to help entities apply the proposed present obligation criterion to levies.
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FR International News
IFRS Foundation publishes IFRS for SMEs Educational Module 12—Fair Value Measurement
13 Oct 2025
This educational module 12 supports the requirements for measuring fair value and providing disclosures about fair value measurements in accordance with Section 12 Fair Value Measurement of the IFRS for SMEs Standard.
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FR International News
September 2025 IASB Update and podcast available
30 Sep 2025
In this IASB Update and Podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Nick Anderson join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting in September 2025, which included Equity Method project, Financial Instruments with Characteristics of Equity and an update on the IASB’s work plan.
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FR International News
October 2025 Accounting Standards Advisory Forum agenda and meeting papers available
26 Sep 2025
At the ASAF meeting on 2 October 2025, the topics for discussion include Business Combinations—Disclosures, Goodwill and Impairment, Intangible Assets and Statement of Cash Flows and Related Matters.
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FR International News
September 2025 IFRIC Update available
26 Sep 2025
This Update is a summary of the decisions by the IFRS Interpretations Committee (IFRIC) and the discussion topics included tentative agenda decisions on (i) Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18) and (ii) Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16), and the provision of feedback to IASB’s project on Business Combinations—Disclosures, Goodwill and Impairment.
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FR International News
October 2025 IFRS Taxonomy Consultative Group agenda and meeting papers available
26 Sep 2025
At the ITCG meeting on 6 – 7 October 2025, the topics for discussion include updates on digital financial reporting activities and workplan, Japanese Institute of Certified Public Accountants’ (JICPA) activities relating to sustainability disclosure taxonomy on EDINET and Australia’s project on digital financial reporting..
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FR International News
New educational materials available to support implementation of the IFRS for SMEs Accounting Standard
25 Sep 2025
The IFRS Foundation has published two new webcasts and two new educational modules covering the below topics:: - Section 2 Concepts and Pervasive Principles and Section 7 Statement of Cash Flows - Module 19 Business Combinations and Goodwill and Module 35 Transition to the IFRS for SMEs Accounting Standard These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard.
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FR International News
Episode 3 of the IFRS for SMEs Accounting Standard podcast available
16 Sep 2025
In this episode of the podcast, IASB technical staff Tinyiko Denhere speaks to IASB member and new SME Implementation Group (SMEIG) Chair Zach Gast for an SME investor’s perspective on the third edition of the IFRS for SMEs Accounting Standard.
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FR International News
September 2025 International Accounting Standards Board agenda and meeting papers available
12 Sep 2025
At the IASB meeting on 23 - 25 September 2025, the topics for discussion include proposed amendments related to the reclassification of financial liabilities and equity instruments in the Exposure Draft Financial Instruments with Characteristics of Equity, staff analysis and recommendations on Statement of Cash Flows and Related Matters and redeliberating the proposals in the Exposure Draft Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x).
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