International Accounting Standards Board (IASB)

#IASB Chair Andreas Barckow met stakeholders in China this month, where he also spoke at the Belt and Road Accounting Standards Cooperation Forum. In his address, he highlighted the importance of global collaboration in strengthening financial reporting to serve the public interest and support stable, well-functioning global capital markets.

In December, the #IASB will publish a consultation on a new accounting model to better reflect how banks and insurers manage interest rate risk across their portfolios. Called the 𝗥𝗶𝘀𝗸 𝗠𝗶𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 model, it responds to calls from banks, insurers and investors that current hedge accounting does not represent how risk is actually managed in practice. 💡 Here’s what matters: ➤ It is about how 𝗿𝗲𝗽𝗿𝗶𝗰𝗶𝗻𝗴 𝗿𝗶𝘀𝗸 is reported. ➤ It makes the 𝗳𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝗲𝗳𝗳𝗲𝗰𝘁𝘀 𝗼𝗳 𝗿𝗶𝘀𝗸 𝗺𝗶𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻 clearer. ➤ Your organisation can 𝗵𝗲𝗹𝗽 𝘀𝗵𝗮𝗽𝗲 𝘁𝗵𝗲 𝗼𝘂𝘁𝗰𝗼𝗺𝗲. We will be running a 240-day consultation period to July 2026. There are opportunities to engage with this project through fieldwork, meetings and comment letters. 📩 Questions or want to get involved? Email: [email protected].

📘 Nueva edición impresa disponible: Norma NIIF® para las PYMES – Tercera edición (2025) Ya está disponible la tercera edición de la Norma de Contabilidad NIIF para las PYMES®, publicada por el Consejo de Normas Internacionales de Contabilidad. Esta es la única versión impresa oficial de la Norma, que sustituye la edición del 2015. La Norma completa se presenta en dos volúmenes impresos: 1. La Norma de Contabilidad NIIF para las PYMES 2. Los Fundamentos de las Conclusiones y los Estados Financieros Ilustrativos 🔹 Sección 2 Conceptos y Principios Fundamentales 🔹 Sección 9 Estados Financieros Consolidados y Separados 🔹 Sección 11 Instrumentos Financieros (combina las secciones 11 y 12 anteriores) 🔹 Sección 12 Medición del Valor Razonable (nueva sección) 🔹 Sección 19 Combinaciones de Negocios y Plusvalía 🔹 Sección 23 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes 👉 Más información y pedidos en: shop.ifrs.org

💡 Did you know the IFRS Interpretations Committee discussed its first submission on IFRS 18 𝘗𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘰𝘯 𝘢𝘯𝘥 𝘋𝘪𝘴𝘤𝘭𝘰𝘴𝘶𝘳𝘦 𝘪𝘯 𝘍𝘪𝘯𝘢𝘯𝘤𝘪𝘢𝘭 𝘚𝘵𝘢𝘵𝘦𝘮𝘦𝘯𝘵𝘴? 🎧 In this new podcast, Bruce Mackenzie and Mark Mahar take listeners inside the discussion as the Committee considered how companies might classify foreign exchange differences on intragroup loans under #IFRS18. They also explore the economic benefits from a battery offtake arrangement under IFRS 16 𝘓𝘦𝘢𝘴𝘦𝘴.  ▶️ Listen on our podcast page: https://lnkd.in/ePzqfrQr #IFRIC #IFRICPodcast #IFRS16

📊 The #IASBMeeting in October will include redeliberations on three projects. 💬 But what exactly happens during this stage and why is it important? 👇 Rika Suzuki explains in 30 seconds. 🎥 #IFRSAccounting #IASB #FinancialReporting #Transparency

Congratulations to Bertrand Perrin, who has been reappointed by the IFRS Foundation Trustees to serve a second three-year term on the International Accounting Standards Board (IASB), effective 1 July 2026. 👉 Read the announcement: https://lnkd.in/eT-x6fQX

🌍 𝗧𝗵𝗲 𝗚𝗹𝗼𝗯𝗮𝗹 𝗣𝗿𝗲𝗽𝗮𝗿𝗲𝗿𝘀 𝗙𝗼𝗿𝘂𝗺 (𝗚𝗣𝗙) is inviting applications from experienced financial statement preparers to join as members from 𝟭 𝗝𝗮𝗻𝘂𝗮𝗿𝘆 𝟮𝟬𝟮𝟲. The GPF is an independent consultative group of the #IASB, with the specific objective of regularly providing the IASB with views from the international community of financial statement preparers.  The GPF’s nominations committee is particularly interested to hear from candidates based in the 𝗔𝘀𝗶𝗮–𝗢𝗰𝗲𝗮𝗻𝗶𝗮 region or 𝘁𝗵𝗲 𝗨𝗻𝗶𝘁𝗲𝗱 𝗦𝘁𝗮𝘁𝗲𝘀 𝗼𝗳 𝗔𝗺𝗲𝗿𝗶𝗰𝗮, or those with experience in the 𝗯𝗮𝗻𝗸𝗶𝗻𝗴 𝗼𝗿 𝗳𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝘀𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗶𝗻𝗱𝘂𝘀𝘁𝗿𝘆.  📅 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗱𝗲𝗮𝗱𝗹𝗶𝗻𝗲: 10 November 2025.  🔗 For more information and to apply: https://lnkd.in/etwzUFpm #IFRSAccouting #FinancialReporting  

The #IASB and the Financial Accounting Standards Board (FASB) are having an education meeting today. We maintain regular, constructive dialogue at all levels and draw on each other’s experience and technical work whenever there is an opportunity to do so. 👉 Find the agenda, meeting papers as well as live or on-demand recordings here: https://lnkd.in/eMGmerFu #Accounting #AccountingStandards

The IFRS Foundation Trustees have today started the search for the next Chair of the International Accounting Standards Board (IASB), to succeed Andreas Barckow when his term ends in June 2026.   👉 Read the announcement to access the job specification and information on how to apply: https://lnkd.in/ez8iF69z   #ifrs #iasb

🎙️ Listen to the latest #IASBPodcast with our Vice-Chair Linda Mezon-Hutter, IASB Member Nick Anderson and Executive Technical Director Nili Shah, CPA, CFA.    They share highlights from the September 2025 #IASBMeeting.     👉 Listen here: https://lnkd.in/e9NGHpsS   #IFRS #FinancialReporting #AccountingStandards