Beyond the GAAP n°213 - September 2026
At its September meeting, the IASB concluded its redeliberations on the revision of IAS 28 and made new tentative decisions on the statement of cash flows and amortised cost measurement.
In the area of sustainability, the publication of the revised ESRS and the voluntary VS standard in the Official Journal of the European Union provides greater clarity on the new European reporting framework. Companies now have a clearer understanding of the applicable rules, the reporting options available for the 2026 financial year, and the implementation support tools offered by EFRAG for the VS standard.
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