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 September 2026 International Accounting Standards Board (IASB) meeting, is now available.
You can also listen to the latest episode of the IASB podcast . In this episode IASB Acting Chair and Vice-Chair Linda Mezon-Hutter and IASB member Hagit Keren discuss highlights from the IASB meeting held on 22-23 September .
They cover:
Equity Method ;
Presentation of Taxes or Other Charges that Are Not Expense or Tax Income Applying IAS 12 Income Taxes (IFRS 18) ;
Business Combinations—Disclosures, Goodwill and Impairment ; and
Post-implementation Review IFRS 9 Hedge Accounting .
You can find all our podcasts on our podcast page . They are also available on Spotify, Apple Podcasts and on our YouTube channel .