This document relates to reporting requirements as at 31 December 2025.
The first section on topical issues includes items that entities might want to consider for this year end. The second part of the document includes the IFRS® Accounting Standards and IFRIC® Interpretations that are newly applicable for 31 December year ends.
The final part of the document includes the accounting standards and IFRIC interpretations that are effective in the future but as per paragraph 30 of IAS 8, might need disclosure in the current financial statements of the possible impact of adoption if material.
