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 include:
- Post-implementation review of IFRS 16: first IASB redeliberations
- Appointment and reappointment of Trustees at the IFRS Foundation
- ISSB consults on proposed amendments on three SASB standards
- ISSB's March meeting focused on nature-related disclosures and enhancement of SASB standards
European highlights include:
- EFRAG asks IASB to postpone the effective date of IFRS 20
- 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
- European Taxonomy: Commission seeks feedback from stakeholders on revision of criteria for sustainable economic activities
