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IFRS Update : Standards and interpretations in issue 30 September 2026
This publication is an overview of IFRS standards and interpretations from the IASB and IFRS Interpretations Committee at 30 September 2026.
IFRS Update is an overview of upcoming changes in standards and interpretations issued by the IASB and the IFRS Interpretations Committee as at 30 September 2026, that will be effective for the first time for reporting periods ended at 30 September 2026 or thereafter. It also summarizes key features of selected IASB projects and recent IFRS Interpretations Committee agenda decisions.
This publication provides an overview of the upcoming changes in standards and interpretations (pronouncements). It also provides an update on selected active projects. It does not attempt to provide an in-depth analysis or discussion of the topics. Rather, the objective is to highlight key aspects of these changes. Reference should be made to the text of the pronouncements before taking any decisions or actions.