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The International Accounting Standards Board (IASB) aims to make targeted improvements to the amortised cost measurement requirements in IFRS 9 Financial Instruments by clarifying their underlying principles and adding accompanying application guidance.

IASB® Update April 2026

The IASB met on 21 April 2026 to continue deliberating issues within the scope of the project.

The IASB discussed how to clarify the requirements on accounting for subsequent changes to the effective interest rate (EIR) in response to stakeholder feedback.

The IASB tentatively decided to amend paragraph B5.4.5 of IFRS 9 Financial Instruments to require that an entity adjust the EIR to account for a re-estimation of the contractual cash flows of a financial asset or a financial liability that provides consideration for the time value of money or for the credit risk.

All 13 IASB members agreed with this decision.

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Exposure Draft