October 2025 IASB Update and podcast available
October 2025 IASB Update and podcast available
The Update of International Accounting Standard Board’s (IASB) October 2025 meeting has been made available. The meeting was held in London on 29 to 30 October 2025.
The topics discussed in the meeting included:
The October 2025 IASB podcast was also released, discussing the following matters:
The topics discussed in the meeting included:
- Research and standard-setting
- Rate-regulated activities
- Equity Method
- Business Combinations – Disclosures, Goodwill and Impairment
- Statement of Cash Flows and Related Matters
- Maintenance and consistent application
- Consistent application activities
- Fair Value Option for Investments in Associates and Joint Ventures held by Specified Entities
- Presentation of Non-income Taxes
- IFRS Interpretations Committee Update September 2025
- Provisions – Targeted Improvements.
The October 2025 IASB podcast was also released, discussing the following matters:
- Rate-regulated activities
- Statement of Cash Flows and Related Matters
- Supporting the implementation of IFRS 18
- Financial instruments with Characteristics of equity; and
- IASB’s work plan update