19. March 2026
On 18 March 2026, the seventh version of the European Commission’s Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format (ESEF) was published in the Official Journal of the European Union. Read more
17. March 2026
The German Accounting Standards Committee (DRSC) has been appointed as a member of the Sustainability Standards Advisory Forum (SSAF) of the IFRS Foundation for the 2026–2028 term. Read more
26. February 2026
On 26 February 2026, the Directive (EU) 2026/470 simplifying sustainability reporting in accordance with the Accounting Directive (Directive 2013/34/EU) as amended by the CSRD (Directive (EU) 2022/2464) was published in the EU Official Journal. Read more
20. February 2026
The Accounting Standards Committee of Germany (DRSC) and the IASB are jointly hosting an outreach event. The topic is IASB Exposure Draft ED/2025/1 “Risk Mitigation Accounting - Proposed Amendments to IFRS 9 and IFRS 7”. Read more
20. February 2026
The Accounting Standards Committee of Germany (DRSC) and the IASB are jointly hosting an outreach event. The topic is IASB Exposure Draft ED/2025/1 “Risk Mitigation Accounting – Proposed Amendments to IFRS 9 and IFRS 7”. Read more
20. February 2026
The IASB published Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28) on 19 February 2026. Read more
16. February 2026
On 16 February 2026, the European Union has published the Commission Regulation (EU) 2026/338 of 13 February 2026 amending Regulation (EU) No 2023/1803 with regard to IFRS 18 in the Official Journal. Read more
13. February 2026
On 11 February 2026, the German Accounting Standards Committee (DRSC) submitted a comment letter to the Federal Ministry of Justice and Consumer Protection (BMJV) concerning the European Commission’s recommendation for a standard on voluntary sustainability reporting for small and medium-sized enterprises (VSME). Read more
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