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Our IFRS Update – July 2026 brings you the latest developments in financial reporting in accordance with IFRS (International Financial Reporting Standards) during the second quarter of 2026.
This edition highlights key technical updates to help you stay informed of the evolving IFRS reporting landscape. Featured topics include:
- IASB issues IFRS 20 – Regulatory Assets and Regulatory Liabilities.
- IASB issues amendments to IAS 28, clarifying the application of the fair value option.
- IASB proposes extending consolidation exemption to eligible SMEs
Additionally, this edition includes developments relating to the IFRIC Agenda Decisions, proposed amendments to the risk mitigation accounting model, and new implementation resources for IFRS Sustainability Disclosure Standards.
