September 2026 IASB Update and podcast available

The Update and podcast of the International Accounting Standards Board’s (IASB) September 2026 meeting have been made available. The IASB met on 22 and 23 September 2026. The agenda included the following matters:
  • Equity Method
  • Presentation of Taxes or Other Charges that Are Not Tax Expense or Tax Income Applying IAS 12 Income Taxes (IFRS 18 Presentation and Disclosure in Financial Statements)
  • Business Combinations—Disclosures, Goodwill and Impairment
  • Post-implementation Review of IFRS 9 Financial Instruments—Hedge Accounting
  • Financial Instruments with Characteristics of Equity
  • Amortised Cost Measurement
  • Intangible Assets
  • Statement of Cash Flows and Related Matters
  • Provisions—Targeted Improvements.
The podcast highlights the IASB’s discussions on the first four topics listed above.
The Update and podcast may be accessed on the IFRS Foundation’s website.