Preparer Advisory Group (PAG) Meeting Summary
10 November 2026
The summary of the UKEB’s latest PAG meeting, held on 12 October 2026, is now available. Topics discussed included: the Post-implementation Review of IFRS 9—Hedge Accounting, Digital assets and liabilities descriptive research, Presentation of Taxes or Other Charges that Are Not Tax Expense or Tax Income Applying IAS 12 Income Taxes (IFRS 18), and the Exposure Draft: Proposed Targeted Amendments to the IFRS Foundation Constitution.
