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

The International Accounting Standards Board (IASB) anticipates issuing the following standard and exposure draft during the first half of 2026:

Amendments to the Fair Value Option (IAS 28 Investment in Associates and Joint Ventures) – The Exposure Draft is expected to be released during February 2026.
Rate-regulated activities – The final standard is expected to be released during Q2 2026.

The International Sustainability Standards Board (ISSB) does not anticipate issuing standards, amendments or exposure drafts during the first half of 2026.

The IFRS Foundation’s project page may be accessed here.