IASB and ISSB work plan — expected developments during 2025

The International Accounting Standards Board (IASB) anticipates issuing the following illustrative examples, amendments, standards, and exposure drafts during the remainder of 2025:
  • Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures – The final amendments are expected to be released in August 2025;
  • Rate-regulated activities – The final standard is expected to be released during Q4 2025;
  • Climate-related and Other Uncertainties in the Financial Statements – Final illustrative examples expected to be released during Q4 2025;
  • Translation to a Hyperinflationary Presentation Currency (IAS 21 The Effects of Changes in Foreign Exchange Rates) - The final amendment is expected to be released during Q4 2025; and
  • Dynamic Risk Management – The Exposure Draft is expected to be released during Q4 2025.
The International Sustainability Standards Board’s (ISSB) is not anticipating releasing any illustrative examples, amendments, standards, and exposure drafts during the remainder of 2025. The ISSB will discuss feedback on exposure drafts relating to the Amendments to IFRS S2 Climate-related Disclosures and decide on the direction of the Human Capital and Biodiversity, Ecosystems and Ecosystem Services projects.

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