Beyond the GAAP no.208 - 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.
IFRS highlights:
- Post-implementation review of IFRS 16: first IASB redeliberations.
- ISSB consults on proposed amendments to three SASB standards.
- EFRAG adopts its 2026 work programme on sustainability reporting.
European taxonomy: Commission seeks ESAs’ technical advice on the review of the disclosures required under Article 8 delegated act.
The disclosures presented are not exhaustive as the IASB publications and its advisory bodies but intend to emphasize the main highlights.
We hope that this Forvis Mazars Newsletter will be useful, according to the reality and needs of each one, and enables to alert readers to the topics mentioned.
