World Accounting Report

Reporting the effects of climate risk in financial statements: Part I

The IASB began the process of preparing a consultation document to be issued in the third quarter of 2025 about its priorities for the next five years, but subsequently decided to defer it. Background The IFRS Foundation Constitution and the IFRS..

The IASB has begun discussing specific technical areas on its statement of cash flows project. It began by looking at how it might leverage the work done on management performance measures (MPMs) in IFRS 18 to cover management measures of cash..

An agenda consultation is an important part of the IFRS Foundation's due process for both the IASB and the ISSB. The IASB began discussing its Fourth Agenda Consultation earlier this year but has decided to defer it to late 2026 in order to align..