IFRS Foundation News

DPOC Meeting March 3, 2026 - IASB and ISSB Technical Updates

The IFRS Foundation Due Process Oversight Committee (DPOC) will hold a meeting on 3 March 2026 at its London offices to receive update reports on IASB and ISSB technical activities. The agenda also includes finalising amendments to the Due Process Handbook, with staff recommending clarifications and enhancements based on feedback from the June 2025 Exposure Draft. Supporting papers include DP2 (IASB technical activities), DP3 (ISSB technical activities), and DP4 with an addendum summarising stakeholder feedback on the handbook proposals.

Capital Markets Advisory Committee Meeting, 13 March 2026, Agenda Items

The IFRS Foundation's Capital Markets Advisory Committee (CMAC) held a video conference call on 13 March 2026. The meeting covered an IASB Update, agenda items on Statement of Cash Flows including non-cash transactions, derivative classification, and changes in liabilities from financing activities, and initiated Phase 1 of the post-implementation review of IFRS 9 Hedge Accounting. Meeting papers and a recording are available via the IFRS website.

ISSB Agrees Nature Disclosures Practice Statement, October 2026

The International Sustainability Standards Board agreed during its April 2026 meeting in Beijing to propose requirements for nature-related disclosures as an IFRS Practice Statement. The Practice Statement will guide companies on how to provide material nature-related disclosures required under IFRS S1 without amending existing standards, drawing on the Taskforce on Nature-related Financial Disclosures framework. An exposure draft is planned for October 2026, giving stakeholders the opportunity to comment on both the proposed content and whether a Practice Statement is the appropriate form of standard-setting for nature-related disclosures.