3251 1 jul ias plus Research on the use of artificial intelligence in corporate reporting Big 4 research on AI in reporting; useful for awareness of emerging tools and practices, but no immediate technical guidance or standard change. 4

1171 1 jun ias plus IASB Chair discusses AI and cornerstones of standard-setting in challenging times Chair's perspective on AI and standard-setting principles; useful context but no imminent technical change or guidance. 4