The Commission Regulation (EU) No 2025/1047 of 27 May 2025, published in the Official Journal of the European Union L series on 28 May 2025, adopts “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7″.
Due Date: 31/07/2025
EFRAG is conducting a survey to gather insights into current practices in dynamic interest rate risk management, To partecipate click here.
In questo numero: IFRS Foundation – Riunione IASB – Riunione ISSB – Documenti pubblicati EFRAG – Riunioni Financial Reporting Board – Riunioni Financial Reporting TEG – Riunioni Sustainability Reporting Board – Riunioni Sustainability Reporting TEG – Documenti pubblicati Unione Europea OIC – Attività internazionale
Due Date: 03/09/2025
L’EFRAG EFRAG has issued its Draft Endorsement Advice on the new standard IASB IFRS 19 – Subsidiaries without Public Accountability: Disclosures.
Due Date: 27/06/2025
ISSB has published the Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures (Proposed amendments to IFRS S2), proposing targeted amendments to IFRS S2 Climate-related Disclosures that would provide reliefs to ease application of requirements related to the disclosure of greenhouse gas (GHG) emissions.
The Directive (EU) No 2025/794 of 14 April 2025, published in the Official Journal of the European Union L series on 16 April 2025, amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements.
In questo numero: IFRS Foundation – Riunione IASB – Riunione IFRS Interpretations Committee – Riunione ISSB EFRAG – Riunioni Financial Reporting Board – Riunioni Financial Reporting TEG – Riunioni Sustainability Reporting Board – Riunioni Sustainability Reporting TEG – Documenti pubblicati OIC – Attività internazionale
OIC publishes its comment letter to EFRAG for the endorsement of IFRS 18 Presentation and Disclosure in Financial Statements.