Beyond the GAAP no. 210 – May 2026

19 June 2026

As we approach the half-yearly closing of accounts for 2026, Beyond the GAAP presents our traditional overview of the standards and interpretations published by the IASB, indicating where they are in the EU endorsement process. We highlight those texts that are now mandatory and those for which early application is permitted at this closing date.

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As was the case last year, the key issues at this closing date are likely to be related to the macroeconomic environment and the uncertainties that make it harder to use judgement and make reliable estimates. In addition, as issuers prepare for the transition to IFRS 18 – the new standard on the presentation of financial statements – regulators will doubtless be paying close attention to their disclosures on the anticipated effects of application.

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