Beyond the GAAP no. 209. - April 2026
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Beyond the GAAP no. 209. - April 2026
This month, the IASB and IFRS IC have continued their work on supporting the implementation of IFRS 18 from 2027 onwards, signing off four new agenda decisions – including an eagerly-awaited decision on the presentation of a foreign exchange difference from an intragroup monetary liability (or asset).
Meanwhile, work on sustainability reporting continues apace, with new initiatives from the ISSB and EFRAG. Notably, the ISSB has agreed a proposed way forward for nature-related disclosures.
To read the whole newsletter below.
