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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 October 2026

The IASB met on 27 October 2026 to discuss possible approaches for measuring financial liabilities arising from contingent settlement provisions.

The IASB tentatively decided to propose that a financial liability arising from contingent settlement provisions be measured at an amount that is not less than the transaction price—that is, the fair value of the consideration received for the financial instrument as a whole—both on initial recognition and subsequently.

All 13 IASB members agreed with this decision.  

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