The IASB has concluded technical discussions on its Equity Method project. Revised IAS 28 is expected in the first half of 2027 and is planned to become effective from 1 January 2029, with early application permitted.

The IASB's September agenda continued work on intangible assets, including the definition and recognition model using SaaS arrangements as a test case—an increasingly relevant area for technology-driven businesses.

IFRS 20 introduces a dedicated accounting model for specified rate-regulated activities, particularly relevant to utilities such as electricity, water and gas providers. The Standard becomes effective from 1 January 2029, with early application permitted.

Targeted IAS 28 amendments clarify which investments in associates and joint ventures qualify for fair-value measurement, addressing interaction with IFRS 18 presentation requirements.