IFRS 18: IASB confirms update to six agenda decisions

At its January 2026 meeting, the IASB approved updates to the following six decisions:  

• Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments);  
• Demand Deposits with Restrictions on Use Arising from a Contract with a Third Party (IAS 7 Statement of Cash Flows);  
• Subsequent Expenditure on Biological Assets (IAS 41 Agriculture) ;  
• Disclosure of Changes in Liabilities Arising from Financing Activities (IAS 7);  
• Physical Settlement of Contracts to Buy or Sell a Non-financial Item (IFRS 9 Financial Instruments); and  
• Normal Operating Cycle (IAS 1). 

The IASB also followed the IFRS IC’s recommendation to withdraw the agenda decision related to ‘Income and Expenses arising on Financial Instruments with a Negative Yield: Presentation in the Statement of Comprehensive Income’.”  

With respect to the “Supply Chain Financing Arrangements: Reverse Factoring” agenda decision, the IASB decided to defer its decision until a subsequent meeting, allowing time for a targeted outreach on the potential consequences of a withdrawal.