Changes to IFRS: A briefing for preparers of IFRS financial statements

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Changes to IFRS: A briefing for preparers of IFRS financial statements

Insights

IFRS | Certification

Published on February 11, 2026

• 1 min read

The Grant Thornton International IFRS team has published the 2026 edition of Navigating the changes to International Financial Reporting Standards: A briefing for preparers of IFRS financial statements.

The publication is designed to give preparers a high-level awareness of recent changes that will affect companies’ future financial reporting.

This publication covers both new standards and interpretations that have been issued as well as amendments made to existing ones, giving a brief description of each.

Navigating the changes – What’s new?

The 2026 edition of the publication has been updated to include changes to International Financial Reporting Standards (IFRS) that have been published between January 1, 2025 and

December 31, 2025, and now covers the following financial year-ends:

March 31, 2025;
June 30, 2025;
September 30, 2025;
December 31, 2025;
March 31, 2026.

The publication is designed to help entities planning for a specific financial reporting year-end identify changes mandatorily effective for the first time, changes not yet effective and changes already in effect.

For each change included in the publication, commercial implications are outlined with information on how many entities will be affected and potential impacts on such entities. A traffic light system indicates the assessment of the answers to these questions.

Navigating the changes to IFRS: A briefing for preparers of IFRS financial statements | February 2026

Download the document Adviser_Alert_Navigating_the_changes_to_IFRS_Feb_2026_P

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