IASB and ISSB work plan – expected developments until 30 June 2026

The International Accounting Standards Board (IASB) anticipates issuing the following illustrative examples, amendments, standards, and exposure drafts during the remainder of 2025 and the first half of 2026:
  • Rate-regulated activities – The final standard is expected to be released during H1 2026;
  • Dynamic Risk Management – The Exposure Draft is expected to be released on 3 December 2025.
The International Sustainability Standards Board’s (ISSB) anticipates issuing the following amendments during the remainder of 2025 and the first half of 2026:
  • Amendments to Greenhouse Gas Emissions Disclosures (Amendments to IFRS S2 Climate-related Disclosures) – The Amendments are expected to be released in December 2025.
The IFRS Foundation’s project page may be accessed here.