IASB issues annual improvements to IFRS Accounting Standards

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Accounting Standards Board (IASB) has today issued narrow amendments to IFRS Accounting Standards and accompanying guidance as part of its regular maintenance of the Standards.

These amendments, published in a single document Annual Improvements to IFRS Accounting Standards—Volume 11 , include clarifications, simplifications, corrections and changes aimed at improving the consistency of several IFRS Accounting Standards.

The amended Standards are:

IFRS 1 First-time Adoption of International Financial Reporting Standards ;

IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7 ;

IFRS 9 Financial Instruments ;

IFRS 10 Consolidated Financial Statements ; and

IAS 7 Statement of Cash Flows .

The amendments are effective for annual periods beginning on or after 1 January 2026, with earlier application permitted.

As set out in the IFRS Foundation Due Process Handbook , annual improvements are limited to changes that either clarify the wording in an IFRS Accounting Standard or correct relatively minor unintended consequences or oversights in the Accounting Standards. They also correct minor conflicts between the requirements of the Accounting Standards.