8. October 2026
Following the resignation of Kerstin Lopatta as Chair of the EFRAG Sustainability Reporting Board (SRB) on 30 September 2026, EFRAG today announced that Kristian Koktvedgaard will assume the role of Acting Chair of the EFRAG SRB with immediate effect, until a new Chair is appointed. Read more
7. October 2026
On 6 October 2026, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the 10th time. Read more
2. October 2026
Reporting gets easier. This includes voluntary sustainability reporting according to the VS. In October 2026, the DRSC, together with the German Chamber of Industry and Commerce (DIHK) and several regional IHKs, will inform about the Voluntary Standard (VS) for sustainability reporting in public events. The final VS was published in the Official Journal of the European Union on September 21, 2026, via Delegated Regulation (EU) 2026/1560. Read more
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
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