20/07/21
June 2026: The publication includes items that entities might want to consider for this year end, the IFRS® Accounting Standards and IFRIC® Interpretations.
IASB clarified when entities can use fair value for associates and joint ventures under IAS 28, linking it to IFRS 18. The changes apply from 1 January 2027.
IFRS 20, ‘Regulatory Assets and Regulatory Liabilities’
IFRS interim reporting disclosure checklist 2026
David Baur
Partner and Leader Corporate Reporting Services, PwC Switzerland
Tel: +41 58 792 26 54