Beyond the GAAP – September 2026
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Beyond the GAAP – September 2026
At its September meeting, the IASB completed its redeliberations on the revision of
IAS 28 and made further progress on its statement of cash flows and amortised cost
measurement projects.
IAS 28 and made further progress on its statement of cash flows and amortised cost
measurement projects.
On the sustainability front, the publication in the Official Journal of the European Union of the revised ESRS and the Voluntary Standard (VS) has stabilised the new European reporting framework. Companies now have greater clarity on the applicable rules, the reporting options available for the 2026 financial year and the implementation support tools offered by EFRAG for the VS.
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