3. December 2025
On 3 December 2025, EFRAG published its technical advice on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) to the European Commission. In addition to the technical advice, a markup version of the changes to the exposure drafts and a summary of the revision (factsheet) were also published. Read more
2. December 2025
On 28 November 2025, the IASB published illustrative examples demonstrating how entities can apply IFRS Accounting Standards when reporting the effects of uncertainties in their financial statements. Read more
1. December 2025
On 27 November 2025, EFRAG published the VSME Digital Template in German, Danish, French, and Italian. The Excel-based digital template enables VSME users to enter their data, perform automatic calculations, and check for consistency. In addition, the digital disclosures can be converted into both machine-readable and human-readable formats using an Excel-to-XBRL converter available on the EFRAG website. Read more
1. December 2025
The Joint Technical Committee (GFA) of the Accounting Standards Committee of Germany (DRSC), together with the Working Group on External Corporate Reporting (AKEU) and the Working Group on Integrated Reporting and Sustainable Management (AKIR) of the Schmalenbach Society for Business Administration have published a joint article on the future of corporate reporting, which highlights the central importance of connectivity – the systematic linking of financial and sustainability-related information. Read more
28. November 2025
On 28 November 2025, the EFRAG Sustainability Reporting Board (SRB) voted on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) (see recording of the EFRAG SRB meeting). The revisions include a number of changes compared to the consultation drafts, published on 31 July 2025 and the working paper, published on 24 November 2025. Read more
25. November 2025
On 25 November 2025, the ASCG has submitted its comment letter on tentative agenda decisions taken by the IFRS Interpretations Committee in its September 2025 meeting. Read more
18. November 2025
On 13 November 2025, the IASB published amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. The aim of the amendments is to clarify how entities should translate financial statements from a non-hyperinflationary currency into a hyperinflationary presentation currency. Read more
18. November 2025
On November 14, 2025, the DRSC sent a letter to EFRAG highlighting what it considers to still be problematic aspects of the revision of the ESRS. The current status of the ESRS revision was previously discussed with the Technical Committee for Sustainability Reporting (FA NB) as well as with undertakings and auditors. Read more
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