2026 Day one agenda - BST (British Summer Time, GMT+1)
- Opening the conference
- Housekeeping remarks
- Fred Nieto - Technical Director, IASB
- Andreas Barckow - Chair, IASB
The IASB and ISSB leadership will provide an overview of the current projects and priorities of the respective boards.
- Linda Mezon-Hutter - Vice-Chair, IASB
- Sue Lloyd - Vice-Chair, ISSB
- Emmanuel Faber - Chair, ISSB
The session explores how companies leverage integrated reporting to drive investor engagement and demonstrate high quality governance.
This session provides an overview of the Exposure Draft Risk Mitigation Accounting and the post-implementation review of hedge accounting.
- Zhiqi Ni - Technical Staff, IASB
- Juliane-Rebecca Upmeier - Technical Staff, IASB
The session covers interoperability between the revised European Sustainability Reporting Standards (ESRS) and ISSB Standards. The speakers will discuss improvements that enable companies to apply both sets of Standards efficiently.
The session covers the IASB’s recent decisions on its two financial instrument projects—Financial Instruments with Characteristics of Equity and Amortised Cost Measurement.
The speakers will discuss potential improvements to IFRS Accounting Standards, such as IAS 32 and IFRS 9, in response to stakeholder demand for clarifications.
- Patrina Buchanan - Member, IASB
- Riana Wiesner - Senior Technical Director, IASB
- Angie Ah Kun - Technical Staff, IASB
- Iliriana Feka - Technical Staff, IASB
This session will introduce the main requirements in IFRS 20 Regulatory Assets and Regulatory Liabilities.
Participants will have the opportunity to ask questions as they begin their implementation journey.
- Tadeu Cendon - Member, IASB
- Mariela Isern - Technical Staff, IASB
- Siok Mun Leong - Technical Staff, IASB
- Vanessa Hanna - Technical Staff, IASB
In this session, we will share the latest news on the approaches jurisdictions are taking to adoption, as well as insights into multilateral discussions to mitigate potential regulatory fragmentation and enhance global comparability through passporting provisions.
You will also be provided with an overview of the IFRS Foundation’s Regulatory Implementation Programme, which supports jurisdictions as they consider potential approaches, rationales and readiness for using ISSB Standards.
Finally, speakers will share how you can stay up to date with developments, including by accessing jurisdictional profiles and participating in jurisdictional consultations.
This session provides an overview of the project on Statement of Cash Flows and Related Matters, including a preview of the tentative proposals the IASB expects to include in a future exposure draft.
- Bob Uhl - Member, IASB
- Nick Barlow - Technical Staff, IASB
The session addresses common questions that arise in connecting financial statements with other investor-focused financial disclosures, such as sustainability-related financial disclosures.