Beyond the GAAP no. 209 – April 2026

19 June 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).

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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.

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