IASB and ISSB work plan — expected developments during 2025 and early 2026

The International Accounting Standards Board (IASB) anticipates issuing the following illustrative examples, amendments, standards, and exposure drafts during the remainder of 2025 and early 2026:
  • Rate-regulated activities – The final standard is expected to be released during H1 2026;
  • Climate-related and Other Uncertainties in the Financial Statements – Final illustrative examples are expected to be released in October 2025;
  • Translation to a Hyperinflationary Presentation Currency (IAS 21 The Effects of Changes in Foreign Exchange Rates) - The final amendments are expected to be released in November 2025; and
  • Dynamic Risk Management – The Exposure Draft is expected to be released during December 2025.
The International Sustainability Standards Board’s (ISSB) anticipates issuing the following amendments during the remainder of 2025:
  • 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.