OIC comments to IAS 28 Amendments

OIC publishes its comment letter to IASB Amendments to IAS 28.

EFRAG publishes the DRAFT ASSESSMENT REPORT on the interests of SME’s for ESAP template

Due Date: 27/05/2026

Based on the feedback collected from more than 100 stakeholders through various outreach activities and review of the relevant litterature, EFRAG has published its draft Assessment Report on 2 April 2026.

EFRAG postpones the deadline for responding to the survey for RRA sectors

Due Date: 30/04/2026

EFRAG postpones the deadline for responding to the survey for operators in non-energy sectors that may fall within the scope of the new IFRS standard on Rate-Regulated Activities (RRA).

OIC comments to EFRAG on IAS 28 amendments

OIC publishes its comment letter in response to EFRAG’s Draft Comment Letter on the IASB’s amendments to IAS 28.

IASB consults on clarifying the fair value option in IAS 28

Due Date: 20/04/2026

The International Accounting Standards Board (IASB) has published a consultation proposing targeted amendments to clarify which investments a company is eligible to measure using the fair value option in IAS 28 Investments in Associates and Joint Ventures.

Commission Regulation 2026/338 endorsing IFRS 18 Presentation and Disclosure in Financial Statements

The European Union has published in its Official Journal a Commission Regulation 2026/338 endorsing IFRS 18 Presentation and Disclosure in Financial Statements.

EFRAG pubblica in consultazione la DCL sull’ED dello IASB sugli Emendamenti all’IFRS 9 e all’IFRS 7 in tema di “Risk Mitigation Accounting”

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’).

OIC publishes its comment letter to IFRS IC

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.

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.