In this section
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.
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.
Due Date: 30/06/2026
EFRAG has published the Discussion Paper on the Connectivity of Financial and Sustainability Reporting.
The IASB publishes Exposure Draft sul Risk Mitigation Accounting model for consultation.
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).
OIC has published your comments on EFRAG Draft Endorsement Advice on Amendments to IFRS 19 – Subsidiaries without public accountability – Disclosure.
OIC publishes the comments to EFRAG DCL and to IASB on IASB PIR IFRS 16.
L’OIC publishes its comments to EFRAG Draft Endorsement Advice on the new standard IFRS 19 Subsidiaries without public accountability of IASB.