October 2026 IASB Update and podcast available

The Update and podcast of the International Accounting Standards Board’s (IASB) October 2026 meeting have been made available. The IASB met on 27 and 28 October 2026. The agenda included the following matters:
  • IASB work plan update
  • Amortised Cost Measurement
  • Intangible Assets
  • Statement of Cash Flows and Related Matters
  • Reassessment of Control (IFRS 10 Consolidated Financial Statements)
  • IFRS Interpretations Committee (IFRIC) Update September 2026
  • IFRS for SMEs Accounting Standard
The podcast highlights the IASB’s discussions on Amortised Cost Measurement, the IFRS for SMEs Accounting Standard and the IASB’s work plan.

The Update and podcast may be accessed on the IFRS Foundation’s website.