IESBA And IAASB Launch Joint Stakeholder Survey To Shape 2028–2031 Strategies
IESBA and IAASB have launched a joint global stakeholder survey to kick off the development of their 2028–2031 Strategies and Work Plans. The coordinated survey reflects closer collaboration between the two boards, streamlines stakeholder engagement, and reduces duplication. Feedback from the survey, which is open until 15 May 2026, will help shape future priorities amid the evolving audit, assurance, ethics, and independence landscapes.
IESBA Launches Global Surveys To Inform Its Role Of CFOs Initiative
IESBA has launched two global stakeholder surveys to support its Role of CFOs initiative, examining how the CFO role is evolving and the ethical challenges arising from this shift. Building on its 2025 CFO Pulse Survey, the surveys gather insights from CFOs and key stakeholders on the effectiveness of the IESBA Code and potential actions to strengthen ethical leadership in finance.
ISCA Invites Comments On ED FRG 6 RAP 7 To SFRS(I) Implementation Roadmap
For financial years ending on or after 31 December 2028, Authorised Schemes (for example, unit trusts, ETFs, REITs) will be required to transition from RAP 7 to SFRS(I).
ISCA is inviting comments on the Exposure Draft of Financial Reporting Guidance 6 (ED FRG 6). Developed by ISCA’s RAP 7–SFRS(I) Transition Working Group, with input from MAS, ED FRG 6 provides practical guidance to help impacted entities navigate the transition from RAP 7 to SFRS(I), including the application of SFRS(I) 1. RAP 7 will be withdrawn for financial periods beginning on or after 1 January 2028.
To have your views heard, please send your feedback or comments on ED FRG 6 to ISCA Professional Standards by 30 April 2026.
ASC Publishes The Collections Of SFRS(I)s And FRSs
ASC has published the collections of SFRS(I)s and FRSs required to be applied for annual reporting period beginning 1 January 2026.
January 2026 IASB Update And Addendum To The November 2025 IFRIC Update Available
The January 2026 IASB Update highlights preliminary decisions of IASB on various topics including Post-Implementation Review of IFRS 16, Intangible Assets and Statement of Cash Flows and Related Matters. The addendum to the November 2025 IFRIC Update has also been published.
IASB Podcast On The January 2026 Meeting Highlights
In this podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Tadeu Cendon shared on topics discussed at the IASB meeting in January 2026, which include Intangible Assets and Post-Implementation Review of IFRS 16.
IASB Videos On Risk Mitigation Accounting
IASB has released two short explanatory videos on its proposed Risk Mitigation Accounting Model, following the publication of its ED on 3 December 2025. The consultation is open for comment until 31 July 2026 and includes fieldwork.
January/February 2026 Agenda And Meeting Paper Available
At the DPOC meeting on 29 January 2026, the topic discussed was approval for a shortened comment period for an ED of proposed narrow-scope amendments to the fair value option in IAS 28.
At the SMEIG meeting on 5 February 2026, the topic discussed was the question arising from the application of paragraph 9.3 of the IFRS for SMEs Accounting Standard relating to the exemption from preparation of consolidated financial statements.
January 2026 ISSB Update And Podcast Available
In this ISSB Update and podcast, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd shared on topics discussed at the ISSB meeting in January 2026, which include advancing the use of ISSB Standards around the world, and standard-setting on nature-related risks and opportunities.