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.
- Zach Gast - Member, IASB
- Fredré Ferreira - Technical Fellow, IASB
- Zhiqi Ni - Technical Staff, IASB
- Juliane-Rebecca Upmeier - Technical Staff, IASB
This session examines the experience of companies that have already applied or are preparing to apply IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The speakers will discuss the benefits and the costs of applying the Standard.
The session is intended to help companies that will apply IFRS 19, including those in the process of deciding whether to apply the Standard.
This session provides an update on the progress of the standard-setting project on Nature-related Disclosures.
The speakers will discuss how the ISSB aims to improve reporting on nature-related risks and opportunities and how the ISSB is drawing on the work of the Taskforce on Nature-related Financial Disclosures (TNFD) in this project.
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 Financial Instruments: Presentation and IFRS 9 Financial Instruments, 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
This session features a panel discussion exploring key observations from the first-time application of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures as companies around the world begin implementing the Standards.
The panellists will discuss emerging reporting practice, practical considerations related to first-time application and relevant educational materials available to support application of the Standards.
The session addresses common questions that arise in connecting financial statements with other investor-focused financial disclosures, such as sustainability-related financial disclosures.
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
- Aida Vatrenjak - Technical Director, IASB
- Nick Barlow - Technical Staff, IASB
- Dennis Deysel - Technical Staff, IASB
- Thathsara Ramanayake - Technical Staff, IASB
This session examines the experience of companies that have already applied or are preparing to apply IFRS 19 Subsidiaries without Public Accountability: Disclosures.
The speakers will discuss the benefits and the costs of applying the Standard.
The session is intended to help companies that will apply IFRS 19, including those in the process of deciding whether to apply the Standard.
- Bertrand Perrin - Member, IASB
- Michelle Sansom - Technical Director, IASB
- Carlo Pereras - Technical Staff, IASB
- Susanne Seested - Director, Head of Group Financial Compliance, Group Corporate Finance, DSV
- Jun Yamazaki - Team Leader of Corporate and Managerial Accounting Team, Mitsubishi Corporation
- Patrick Bartlett - Non-Executive Director, Audit Scotland & Queen Margaret University
This session provides 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.
It will also provide 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.