Beyond the GAAP – March 2026
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Beyond the GAAP – March 2026
The IASB continues to update its accounting standards. Following the publication of IFRS 18 – Presentation and Disclosure in Financial Statements and IFRS 19 – Subsidiaries without Public Accountability, changes are coming for regulated activities with the publication, announced for the second quarter, of IFRS 20 – Regulatory Assets and Regulatory Liabilities.
Although the standard has not yet been published, EFRAG is already asking the IASB to postpone its effective date to 1 January 2030.
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