December 2025 IASB Update and podcast available
December 2025 IASB Update and podcast available
The Update of International Accounting Standard Board’s (IASB) December 2025 meeting has been made available. The meeting was held in London on 8 to 11 December 2025.
The topics discussed in the meeting included:
The December 2025 IASB podcast was also released, discussing the following matters:
The topics discussed in the meeting included:
- Work plan update
- Financial Instruments with Characteristics of Equity
- Business Combinations—Disclosures, Goodwill and Impairment
- Statement of Cash Flows and Related Matters
- Amendments to the Fair Value Option (IAS 28 Investments in Associates and Joint Ventures)
- Provisions—Targeted Improvements
The December 2025 IASB podcast was also released, discussing the following matters:
- Statement of Cash Flows and Related Matters;
- Amendments to the Fair Value Option (IAS 28);
- Provisions—Targeted Improvements; and
- A review of 2025 and changes on the IASB work plan.