The IASB has postponed the consultation on the Risk Mitigation Accounting Model

Due Date: 30/11/2026

The IASB has postponed the consultation deadline for the “Exposure Draft sul Risk Mitigation Accounting model to 30 November 2026.

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.

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.

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’).

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.