International Financial Reporting Standards Foundation’s IASB sets approach for next agenda consultation including ISSB connectivity

The International Accounting Standards Board (IASB), under the International Financial Reporting Standards Foundation, has discussed its approach to the next agenda consultation that will shape the board’s technical strategy and work plan from 2027. The consultation will seek stakeholder feedback on the IASB’s strategic direction and the balance of its activities, the criteria it should use to assess potential projects for its work plan, and which financial statement matters should be prioritised. For the first time, it will explicitly consider connectivity with the International Sustainability Standards Board (ISSB), including the core work needed to ensure IFRS Accounting Standards and IFRS Sustainability Disclosure Standards work well together; stakeholders will also be asked to indicate how potential joint IASB-ISSB projects should be prioritised against other activities. Next, the IASB will engage with its consultative groups and other stakeholders to develop the content of the public consultation, and expects to publish the formal request for information in the fourth quarter of 2025.