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Our “IFRS Update – October 2026” brings you the latest developments in financial reporting in accordance with IFRS (International Financial Reporting Standards).
Among others, this issue covers the following:
- IASB commences post-implementation review of hedge accounting requirements;
- IASB has completed technical deliberations on Equity Method Project;
- IASB completed Post-Implementation Review of IFRS 16 Leases;
- IASB to propose changes to presentation of specific tax charges in IFRS 18.
Additionally, this edition includes developments relating to IASB video guidance on getting ready for the implementation of IFRS 20, new ISSB webcast on Perspectives in Sustainability Reporting and new resources for the implementation of the third edition of IFRS for SMEs.
