13. April 2026
8th ASCG Preparer Forum on the Implementation of IFRS 18
On 13 April 2026, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the 8th time. Read more
News
Timeframe
9. April 2026
EFRAG publishes Draft Assessment Report on KPI-based reporting for SMEs
On 3 April 2026, EFRAG published its Draft Assessment Report on the interest in a voluntary template for small and medium-sized enterprises (SMEs) at the European Single Access Point (ESAP) to facilitate financing. Read more
27. March 2026
SASB Revision: Phase 1b Consultation
On 26 March 2026, the International Sustainability Standards Board (ISSB) issued the Exposure Draft Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance for public consultation. Read more
20. March 2026
Joint Outreach on the IASB Exposure Draft „Risk Mitigation Accounting“ well-attended
On March 18, 2026, the DRSC and IASB have jointly hosted an outreach event on the IASB Exposure Draft ED/2025/1 “Risk Mitigation Accounting – Proposed Amendments to IFRS 9 and IFRS 7”. Purpose of this first event was to primarily present the IASB exposure draft to the interested public. Read more
19. March 2026
Update 2025 of the core taxonomy adopted as ESEF Regulation
On 18 March 2026, the seventh version of the European Commission’s Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format (ESEF) was published in the Official Journal of the European Union. Read more
17. March 2026
DRSC Appointed to the IFRS SSAF
The German Accounting Standards Committee (DRSC) has been appointed as a member of the Sustainability Standards Advisory Forum (SSAF) of the IFRS Foundation for the 2026–2028 term. Read more
26. February 2026
CSRD: Amendments published in the Official Journal of the European Union
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
Second Joint Outreach on the IASB Exposure Draft „Risk Mitigation Accounting“
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