Editorial source watch | Consolidation

Dated official-source briefings with visible next-review commitments, human publication control, workflow routes, and supersession records.

Public scope

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  • IFRS 18 moves from policy assessment into 2027 close readiness
  • IFRS 2026 amendments enter the group reporting perimeter
  • IFRIC closes its intragroup FX classification discussion
  • IFRIC discusses control reassessment after governing-document changes
  • IASB July 2026 decisions keep equity-method change monitoring active

Public knowledge 01

Source watch register

  1. 01

    Current snapshot: IFRS 18 moves from policy assessment into 2027 close readiness — checked 2026-08-20; next review 2026-09-17; owner Group reporting editor

  2. 02

    Current snapshot: IFRS 2026 amendments enter the group reporting perimeter — checked 2026-08-20; next review 2026-09-03; owner Group reporting editor

  3. 03

    Current snapshot: IFRIC closes its intragroup FX classification discussion — checked 2026-08-20; next review 2026-09-03; owner Group reporting editor

  4. 04

    Current snapshot: IFRIC discusses control reassessment after governing-document changes — checked 2026-08-20; next review 2026-09-03; owner Group reporting editor

  5. 05

    Current snapshot: IASB July 2026 decisions keep equity-method change monitoring active — checked 2026-08-20; next review 2026-09-03; owner Group reporting editor

Public knowledge 02

Current briefings

  1. 01

    Upcoming: IFRS 18 moves from policy assessment into 2027 close readiness — IFRS Foundation

  2. 02

    Effective: IFRS 2026 amendments enter the group reporting perimeter — IFRS Foundation

  3. 03

    Guidance: IFRIC closes its intragroup FX classification discussion — IFRS Interpretations Committee

  4. 04

    Guidance: IFRIC discusses control reassessment after governing-document changes — IFRS Interpretations Committee

  5. 05

    Guidance: IASB July 2026 decisions keep equity-method change monitoring active — International Accounting Standards Board

Public knowledge 03

Freshness and claims boundary

  1. 01

    This is a dated public-source snapshot, not a real-time regulatory feed. Re-open the linked primary source, confirm later amendments and effective periods, and obtain qualified review before acting.

  2. 02

    Source snapshot checked 2026-08-20.

  3. 03

    Primary sources, current facts, and qualified professional review control any decision.

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