April 2026 IASB Update and podcast available
April 2026 IASB Update and podcast available
The Update of International Accounting Standard Board’s (IASB) April 2026 meeting has been made available. The IASB met in London from 20 to 22 April 2026.
The agenda included the following matters:
The IASB did not object to the following agenda decisions finalised by the IFRIC:
The agenda included the following matters:
- Financial Instruments with Characteristics of Equity
- Amortised Cost Measurement
- Business Combinations – Disclosures, Goodwill and Impairment
- Post-implementation Review of IFRS 16 Leases
- Consistent application activities (agenda decisions finalised by the IFRS Interpretations Committee (IFRIC))
- Equity Method
- Statement of Cash Flows and Related Matters.
The IASB did not object to the following agenda decisions finalised by the IFRIC:
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18 Presentation and Disclosure in Financial Statements)
- Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases)
- Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1 Presentation of Financial Statements)
- Assessment of a Specified Main Business Activity for the Purposes of the Separate Financial Statements of a Parent (IFRS 18)
- Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)
- Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18)