IFRS® & BE GAAP Accounting Update 2026

During our IFRS® & BE GAAP Accounting Update webinar on 18 June 2026, we provided an overview of the most relevant recent developments and key focus areas within IFRS Accounting Standards. The session aimed at helping organizations anticipate upcoming changes and remain compliant in an evolving financial reporting environment.

A key takeaway from the session is the importance of preparing for forthcoming standards and amendments that will impact financial reporting in the near future. New standards, such as IFRS 18 – Presentation and Disclosure in Financial Statements, will introduce significant changes in how performance is presented and disclosed. Organizations should start assessing the potential impact of these standards and amendments early on, to ensure a smooth transition once effective.

During the webinar we also discussed the most recent final IFRIC® decisions which primarily dealt with IFRS 18.

The update highlighted several technical topics, which might require particular attention in practice:

• US import tariff refunds and the moment of recognition of a related asset (receivable).
• Accounting considerations for tax incentives, including R&D tax credits, which may require careful assessment under applicable accounting frameworks.
• Developments related to hyperinflationary economies, including changes in status for certain countries and ongoing monitoring of others.

Relive the webinar through the recording and access the presentation slides.