Beyond the GAAP no. 208 – March 2026
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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.
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