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
2. February 2026
The German Standard Setter DRSC (Deutsches Rechnungslegungs Standards Committee) has submitted its application for membership in the Sustainability Standards Advisory Forum (SSAF) of the IFRS Foundation for the term beginning in 2026. Read more
30. January 2026
On 29 January 2026, the IPSASB (International Public Sector Accounting Standards Board) published the international reporting standard IPSASB SRS 1 on climate-related disclosures (IPSASB Sustainability Reporting Standard 1) and accompanying material. Read more
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