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Current stage

In September 2025, the International Accounting Standards Board (IASB) decided to undertake a concurrent agenda consultation with the International Sustainability Standards Board (ISSB), publishing a Request for Information in 2027.

As a result, the IASB decided to:

  1. suspend its work on the Fourth Agenda Consultation; and
  2. extend the Third Agenda Consultation period until the conclusion of the concurrent agenda consultation.

Next milestone

Decide Project Direction