Beyond the GAAP no. 206 – January 2026
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Beyond the GAAP no. 206 – January 2026
In January, the IASB approved updates to six agenda decisions of the IFRS IC, a move made necessary by the application of IFRS 18 as of 1 January 2027, which will replace IAS 1.
Regarding the Committee’s recommendation to withdraw the Agenda Decision “Supply Chain Financing Arrangements — Reverse Factoring”, the IASB decided to defer its decision, and will undertake targeted outreach to identify any specific accounting matters that might arise from withdrawal of the Agenda Decision.
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