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
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Timeframe
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
20. February 2026
REMINDER: 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
20. February 2026
IASB publishes ED on clarifying the fair value option in IAS 28
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
EU adoption of IFRS 18 Presentation and Disclosure in Financial Statements
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
VSME: DRSC submits comment letter to the BMJV
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
DRSC applies for membership in the SSAF
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