Beyond the GAAP no. 208 – March 2026
The International Accounting Standards Board continues to develop its accounting framework. Following the publication of IFRS 18 and IFRS 19, changes are now expected in the area of regulated activities with the publication, announced for the second quarter, of IFRS 20.
Although the standard has not yet been published, EFRAG is already asking the International Accounting Standards Board to postpone its effective date to 1 January 2030.
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