In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB member Hagit Keren highlight three project discussions from the April 2026 IASB meeting. They are:
- Financial Instruments with Characteristics of Equity;
- Amortised Cost Measurement; and
- Business Combinations—Disclosures, Goodwill and Impairment.
A full summary of the April 2026 IASB meeting is available in the April 2026 IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 16 Leases
IFRS 18 Presentation and Disclosure in Financial Statements
Conceptual Framework for Financial Reporting
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 28 Investments in Associates and Joint Ventures
IAS 32 Financial Instruments Presentation
IAS 36 Impairment of Assets
