June 2025 IASB agenda and meeting papers

The International Accounting Standards Board (IASB) is scheduled to meet on 16-18 June 2025.
The topics for discussion are:
  • Climate-related and Other Uncertainties in the Financial Statements
  • Amortised Cost Measurement
  • Business Combinations - Disclosures, Goodwill and Impairment
  • Equity Method
  • Financial Instruments with Characteristics of Equity
  • Maintenance and Consistent Application
    • Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
  • Provisions - Targeted Improvements
  • Intangible Assets
  • Work plan
The agenda and meeting papers may be accessed here.