The International Accounting Standards Board (IASB) aims to comprehensively review IAS 38 Intangible Assets.
The IASB has started its review in a focused way, by exploring two initial streams:
Once work on the initial streams is completed, the IASB will consider whether it can make discrete meaningful improvements to IAS 38 or whether more work is needed before considering any changes to the Standard.
The IASB met on 18 June 2025 to discuss the project plan for the next twelve months.
The IASB was not asked to make any decisions.
Decide Project Direction
International Accounting Standards Board June 2025