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 IASB Update , summarising the October 2026 International Accounting Standards Board (IASB) meeting, is now available.
You can also listen to the latest episode of the IASB podcast , in which IASB Chair Sam Woods and Vice-Chair Linda Mezon-Hutter discuss highlights from the IASB meeting held on 27–28 October .
They cover:
Amortised Cost Measurement ;
IFRS for SMEs Accounting Standard ; and
an update on the IASB’s work plan.
You can find all our podcasts on our podcast page . They are also available on Spotify, Apple Podcasts and on our YouTube channel .
The IFRS Foundation has published its 15 th Compilation of Agenda Decisions by the IFRS Interpretations Committee (IFRIC), covering the period from May 2026 to October 2026. The Compilation includes one agenda decision, Reassessment of Control , relating to IFRS 10 Consolidated Financial Statements .
The addendum to the September 2026 IFRIC Update has been published.