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 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.