4. December 2025
On 4 December 2025, EFRAG launched the ESRS Knowledge Hub, an interactive online platform designed to help undertakings, practitioners and all other sustainability reporting stakeholders in navigating the ESRS and... Read more
3. December 2025
On 3 December 2025, EFRAG published its technical advice on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) to the European Commission. In addition to the technical advice,... Read more
2. December 2025
On 28 November 2025, the IASB published illustrative examples demonstrating how entities can apply IFRS Accounting Standards when reporting the effects of uncertainties in their financial statements. The examples use... Read more
1. December 2025
On 27 November 2025, EFRAG published the VSME Digital Template in German, Danish, French, and Italian. The Excel-based digital template enables VSME users to enter their data, perform automatic calculations,... Read more
1. December 2025
The Joint Technical Committee (GFA) of the Accounting Standards Committee of Germany (DRSC), together with the Working Group on External Corporate Reporting (AKEU) and the Working Group on Integrated Reporting... Read more
28. November 2025
On 28 November 2025, the EFRAG Sustainability Reporting Board (SRB) voted on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) (see recording of the EFRAG SRB meeting). The revisions include... Read more
25. November 2025
On 25 November 2025, the ASCG has submitted its comment letter on tentative agenda decisions taken by the IFRS Interpretations Committee in its September 2025 meeting. As regards the tentative... Read more
18. November 2025
On 13 November 2025, the IASB published amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. The aim of the amendments is to clarify how entities should... Read more
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