Introduction

Our IFRS Update – May 2026 newsletter provides you with the latest technical updates and tips in financial reporting.

Among others, this issue covers the following:

  • IASB publishes Exposure Draft on clarification to the fair value option in IAS 28
  • ISSB publishes Exposure Draft on amendments to three SASB Standards
  • IASB releases webcast on forthcoming IFRS 20 Regulatory Assets and Regulatory Liabilities 

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