29. November 2023
Today, the IASB have published the Exposure Draft ED/2023/5 Financial Instruments with Characteristics of Equity. The ED proposes amendments to IAS 32, as well as to IFRS 7 and IAS 1, affecting the distinction between equity and debts Read more
23. November 2023
On 23 November 2023, the DRSC has send its first submission on the application of ESRS to EFRAG via the ESRS Q&A Platform. Read more
23. November 2023
The results of the 22nd meeting of the Sustainability Reporting Technical Committee are available for download. Read more
23. November 2023
On 22 November 2023, the European Securities and Markets Authority (EMSA) published three documents with notes on key concepts of the EU framework on sustainable finance, focusing in particular on the Taxonomy Regulation (Regulation (EU) 2020/852) and the SFDR (Regulation (EU) 2019/2088). ESMA emphasises that the notes are not to be understood as guidelines on the application of EU provisions. Read more
21. November 2023
On 21 November 2023, two new delegated acts to the EU Environmental Taxonomy Regulation (Regulation (EU) 2020/852) were published in the EU Official Journal. Read more
21. November 2023
The European Union has published the Commission Regulation (EC) No 2023/2579 of 20th November 2023 amending Regulation (EC) No 1226/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council in the Official Journal 21st November 2023. Read more
16. November 2023
The agenda and the paper of the 22nd meeting of the Financial Reporting Technical Committee on 20th November 2023 are available for download. Read more
10. November 2023
After the representatives of the European Council of Ministers and the European Parliament reached a political agreement on the establishment of a European Single Access Point for financial and sustainability-related company information (ESAP) in May 2023, ESAP was adopted by the European Parliament at first reading on 9 November 2023. Read more
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