Introduction

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

Among others, this issue covers the following:

IASB publishes amendments for translating financial information into hyperinflationary currencies

IASB finalises -final examples on reporting uncertainties in the financial statements using climate-related examples

ISSB issues amendments to GHG accounting in IFRS S2

IASB proposes new accounting model to reflect how financial institutions manage interest rate risk

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