3127 29 jun pwc June 2026: IFRS IC update IFRS IC agenda update on IFRS 18 issues. Worth tracking for emerging interpretations, but podcast format limits immediate technical depth. 4

1170 1 jun ias plus IASB finalises amendments to the fair value option for investments in associates and joint ventures IASB clarifies fair value option rules for associates/JVs under IAS 28, directly affecting IFRS 18 transition calculations for equity-accounted investments. 8

0990 28 may pwc May 2026: Episode 3 of Decoding IFRS 18 — Management-defined performance measures (MPMs) IFRS 18 MPM guidance is material, but a podcast summary alone lacks substance; full audio needed to assess practical value. 5

0203 17 may icaew UKEB seeks stakeholder engagement on the draft endorsement assessment of IFRS 18 UK endorsement of IFRS 18 is in public comment phase. Material if your group reports under UK-adopted standards or plans a UK subsidiary transition. 6

0018 29 apr grant thornton Classification of income and expenses in the statement of profit or loss Big 4 technical deep-dive on IFRS 18 classification rules—essential reading for P&L restructuring and restatement planning ahead of mandatory adoption. 8

0017 29 apr pwc April 2026: Episode 2 of Decoding IFRS 18 — Lessons from Early Adopting IFRS 18 in PwC's Reinvented Illustratives PwC's worked example and early-adoption lessons on IFRS 18 presentation mechanics offer practical implementation guidance for transition planning. 7