Beyond the GAAP no.213 - 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.
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.
IFRS highlights:
- Revision of IAS 28: final stage.
- Statement of cash flows project.
- Amortised Cost Measurement project.
- EFRAG publishes guidance on the VS.
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.
