OIC publishes the opinion submitted to MASE on the accounting treatment of the Energy Release 2.0 mechanism

The OIC has published the opinion submitted to MASE on the accounting treatment of the Energy Release 2.

EFRAG launches survey for preparers from rate-regulated non-energy sectors on expected IFRS X impacts

Due Date: 31/03/2026

EFRAG has launched a new survey aimed at preparers from European rate-regulated entities operating outside the energy sector and likely to fall within the scope of the forthcoming IFRS X standard Regulatory Assets and Regulatory Liabilities.

EFRAG launches consultation on Draft Endorsement Advice for Amendments to IAS 21

Due Date: 02/02/2026

EFRAG has issued its draft endorsement advice letter and a separate invitation to comment on the proposed EU adoption of Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency (‘Amendments to IAS 21’), issued by the IASB on 13 November 2025.

EFRAG publishes the Discussion Paper on Connectivity

Due Date: 30/06/2026

EFRAG has published the Discussion Paper on the Connectivity of Financial and Sustainability Reporting.

IASB publishes the Exposure Draft on Risk Mitigation Accounting Model

The IASB publishes Exposure Draft sul Risk Mitigation Accounting model for consultation.

OIC has published comments on IFRS IC Tentative Agenda Decision

OIC has published the comment letter on IFRS IC Tentative Agenda Decision on Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18).