Beyond the GAAP no. 209 - 2026
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Beyond the GAAP no. 209 - 2026
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.
