以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
In this episode of the IASB podcast , Andreas Barckow, IASB Chair, and Patrina Buchanan, IASB member, discuss highlights from the IASB meeting held on 24-25 February. They cover:
Financial Instruments with Characteristics of Equity ; and
Provisions—Targeted Improvements .
A full summary of the February 2026 IASB meeting is available in the February 2026 IASB Update .
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