IFRS 9: Interesting IFRS Interpretations Committee Agenda Decisions
In the first quarter of 2026, the IFRS Interpretations Committee issued two interesting agenda decisions regarding IFRS 9 Financial Instruments.
Public consultation on IASB proposals: An opportunity to influence the development of IFRS Standards
Currently, a public consultation is underway on two interesting exposure drafts proposing amendments to existing IFRS accounting standards, giving the public a chance to provide feedback. In particular, the dra…
Annual Improvements to IFRS Accounting Standards — Volume 11 endorsed for use in the EU
On 9 July 2025, the Annual Improvements to IFRS Accounting Standards — Volume 11 were endorsed by the European Commission for use in the European Union. The EU’s effective date is the same as the IASB’s effec…
Amendments to IFRS 9 and IFRS 7 regarding power purchase agreements endorsed for use in the EU
On 30 June 2025, the amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures titled Contracts Referencing Nature-dependent Electricity were endorsed by the European Commission…
Amendments to IFRS 9 and IFRS 7 endorsed for use in the EU
On 27 May 2025, the amendments to IFRS 7 Financial Instruments and IFRS 9 Financial Instruments: Disclosures titled Amendments to the Classification and Measurement of Financial Instruments were endorsed by t…
New IFRS Interpretations Committee Agenda Decisions
In May 2025, the IFRS Interpretations Committee issued Compilation of Agenda Decisions—Volume 12, which compiles all agenda decisions published by the IFRS Interpretations Committee from November 2024 to April …
IASB issued amendments to IFRS 9 and IFRS 7 regarding power purchase agreements
On 18 December 2024, the International Accounting Standards Board (IASB) issued 'Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)'. The amendments are effective for annual re…
IASB issued amendments to IFRS 9 and IFRS 7
On 30 May 2024, the International Accounting Standards Board (IASB) published amendments to IFRS 9 and IFRS 7 Amendments to the Classification and Measurement of Financial Instruments. The amendments will be ef…
IASB proposes amendments regarding the classification and measurement of financial instruments
On 21 March 2023, the International Accounting Standards Board (IASB) published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IF…