The European Union has published in its Official Journal a Commission Regulation 2026/338 endorsing IFRS 18 Presentation and Disclosure in Financial Statements.
Due Date: 22/06/2026
EFRAG has published its Draft Comment Letter (‘DCL’) on the IASB’s Exposure Draft (ED’) Risk Mitigation Accounting-Proposed amendments to IFRS 9 and IFRS 7 (‘RMA’).
Technical factsheets have been published providing operational guidance on two specific cases: the possibility of retrospectively applying a Business Combination Under Common Control under IFRS; and the accounting and tax treatment of stock option and grant plans by entities applying national accounting standards.
Organismo Italiano di Contabilità has published its comment letter in response to the IFRS IC Tentative Agenda Decision regarding how a parent company applying IFRS 18 identifies its main business activity for the purposes of its separate financial statements.
The Italian Accounting Standards Board (OIC) has published a document setting out guidelines on contribution receivables of pension funds, resulting from inter-institutional cooperation between the Parliamentary Commission for the oversight of the activities of entities managing mandatory pension and social security schemes and the OIC itself.
The OIC has published the opinion submitted to MASE on the accounting treatment of the Energy Release 2.