28. September 2026
Today, the IASB have published a consultation document (“Request for Information”) as next step of its Post-Implementation Review of IFRS 9, Part 3: Hedge Accounting. Read more
21. September 2026
On 21 September 2026, following the expiry of the scrutiny period of the European Parliament and the Council of the European Union, the European Commission published the two Delegated Acts concerning the Simplified ESRS (Commission Delegated Regulation (EU) 2026/1563) and the Voluntary Sustainability Reporting Standard (VS) (Commission Delegated Regulation (EU) 2026/1560) in the Official Journal of the European Union. Read more
18. September 2026
How can closer links between financial and sustainability information contribute to more holistic corporate reporting in the future? This question was at the heart of the panel discussion “Connectivity in Corporate Reporting”, jointly hosted by AFRAC, DRSC and the Vienna University of Economics and Business (WU) on 18 September 2026 at the WU. Read more
16. September 2026
The Austrian Financial Reporting Advisory Committee (AFRAC) and the German Accounting Standards Committee (DRSC) held a joint meeting in Vienna to discuss current developments and key issues in reporting and standard-setting. Read more
14. September 2026
The DRSC today published a Briefing Paper (in German only) on IFRS 20 Regulatory Assets and Regulatory Liabilities. Read more
9. September 2026
The revised ESRS are expected to be published in the Official Journal of the European Union in mid-September 2026. This marks the conclusion of the intense process to revise the ESRS, which was initiated as part of the European Commission’s Omnibus Initiative. The revision focused on improving and simplifying these sustainability standards. In its information campaign, the DRSC provides details on the most significant simplifications in the ESRS. Read more
1. September 2026
EFRAG published the Draft of the new 2026 List of ESRS Datapoints. This List of Datapoints brings together all ESRS datapoint definitions to support undertakings in preparing their sustainability statements according to the Revised ESRS. Read more
20. August 2026
On 18 August 2026 the IFRS Foundation Trustees have announced a five-year-plan including the new seat of the ISSB in Geneva, Switzerland. They announced a series of strategic initiatives that strengthen the IFRS Foundation’s capability to serve global capital markets through high-quality IFRS Standards. Read more
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