13. February 2026
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
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
30. January 2026
On 29 January 2026, the IPSASB (International Public Sector Accounting Standards Board) published the international reporting standard IPSASB SRS 1 on climate-related disclosures (IPSASB Sustainability Reporting Standard 1) and accompanying material. Read more
30. January 2026
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
30. January 2026
On 29 January 2026, the ASCG has submitted its comment letter on tentative agenda decisions (TAD) taken by the IFRS Interpretations Committee in its November 2025 meeting. Read more
30. January 2026
On 29 January 2026, the DRSC sent a submission to the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) of the IFRS Foundation. Read more
16. January 2026
On 16 January 2026, the DRSC submitted a comment letter to the Federal Ministry of Justice and Consumer Protection (BMJV) on the final EFRAG technical advice for the ESRS revision, following a consultation request from the BMJV on 19 December 2025. Read more
8. January 2026
On 8 January 2026, a new delegated act on the Taxonomy Regulation (Regulation (EU) 2020/852) was published in the Official Journal of the EU. The delegated act consists of Delegated Regulation (EU) 2026/73 with 16 annexes, which amends the delegated act on reporting (Delegated Regulation (EU) 2021/2178), the delegated act on the two climate-related environmental objectives (Delegated Regulation (EU) 2021/2139) and the Delegated Regulation on the four non-climate-related environmental objectives (Delegated Regulation (EU) 2023/2486). Read more
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