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Compilation of Agenda Decisions – Volume 14 published

2026-07-01T18:51:48+02:00

LATEST UPDATE Compilation of Agenda Decisions – Volume 14 published The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), from November 2025 to April 2026, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/agenda-decision-compilations/compilation-agenda-decisions-vol-14-nov2025-april2026.pdf Agenda decisions are integral to the consistent application of IFRS Accounting Standards. This compilation includes eight new agenda decisions and updates to six previously published agenda decisions: Viewing agenda decisions By date – the How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date and includes previous compilations of agenda decisions, [...]

Compilation of Agenda Decisions – Volume 14 published2026-07-01T18:51:48+02:00

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation

2026-07-01T18:52:09+02:00

LATEST UPDATE IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation The International Accounting Standards Board (IASB) issued IFRS 20 Regulatory Assets and Regulatory Liabilities, a new Accounting Standard for companies subject to a specific type of rate regulation that determines how much and when a company can charge customers. It aims to help investors better understand how that rate regulation affects a company’s financial performance, financial position and its prospects for future cash flows. The new Standard requires companies to account for the effects of differences in timing in their [...]

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation2026-07-01T18:52:09+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2026-01-29T15:28:59+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard. New educational modules: • Module 23 Revenue from Contracts with Customers • Module 15 Joint Arrangements • Module 28 Employee Benefits. Each module provides practical support and includes a comparison to the related full IFRS Accounting Standard. The educational modules are available on: https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/ [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2026-01-29T15:28:59+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2025-11-28T13:42:52+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard. New educational modules: Module 12 Fair Value Measurement Module 9 Consolidated and Separate Financial Statements. Each module provides practical support and includes a comparison to the related full IFRS Accounting Standard. The educational models are available on: https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/ more [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2025-11-28T13:42:52+02:00

New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard

2025-11-26T12:25:02+02:00

LATEST UPDATE New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about, or applying the IFRS for SMEs Accounting Standard. New educational modules: Module 19 Business Combinations and Goodwill Module 35 Transition to the IFRS for SMEs Standard Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard. The education models are [...]

New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard2025-11-26T12:25:02+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2025-08-28T16:34:34+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IASB has published educational modules on financial instruments, small and medium-sized entities, concepts and pervasive principles, and cash flow statements to provide support in the application of the IFRS for SMEs Accounting Standard. These modules are designed to provide support to anyone learning about, applying, or reading financial statements prepared using the IFRS for SMEs Accounting Standard. The educational modules may be accessed on: https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/ more LEAFQuest Advance Your Knowledge in Auditing Enroll in Our [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2025-08-28T16:34:34+02:00

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