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 December 2025 International Accounting Standards Board (IASB) meeting, is now available.
You can also listen to the latest episode of the IASB podcast . In this episode, Andreas Barckow, IASB Chair and Linda Mezon-Hutter, IASB Vice-Chair, discuss highlights from the IASB meeting held on 8–11 December . They cover:
Statement of Cash Flows and Related Matters ;
Amendments to the Fair Value Option (IAS 28) ;
Provisions—Targeted Improvements ; and
a review of 2025 and changes on the IASB 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 .
Send in any questions that you would like to have answered in future episodes of the IASB podcast.