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... 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. This consultation now involves the... 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... Read more
14. September 2026
The DRSC today published a Briefing Paper (in German only) on IFRS 20 Regulatory Assets and Regulatory Liabilities. In addition, the DRSC, with the participation of representatives of the IASB,... 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... 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... Read more
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