After nearly two years of endorsement deliberations, the European Union has formally adopted IFRS 18 Presentation and Disclosure in Financial Statements, publishing the Commission Regulation in the Official Journal on 16 February 2026.
As Europe recalibrates its sustainability reporting regime, The European Insurance and Occupational Pensions Authority (EIOPA) has issued its Opinion on the draft revised European Sustainability Reporting Standards (ESRS), responding to technical advice from European Financial Reporting Advisory Group (EFRAG).
New York lawmakers are moving to expand corporate climate transparency, with the State Senate passing the Climate Corporate Data Accountability Act (S9072A) on 28 January.
Artificial intelligence may be the most talked-about force in finance right now, but behind the buzz lies a more complicated reality. In a recent article, Sebastian Reinhard of Caleo argues that large language models (LLMs) promise transformative gains in financial planning yet without structure, governance and domain expertise, they risk delivering more noise than value.
On 15 May Stevens Institute of Technology will host the AI and Structured Data Forum: Optimizing Performance, a one-day gathering co-produced by XBRL US and the Center for Research toward Advancing Financial Technologies (CRAFT).
Indonesia is considering adopting globally aligned sustainability reporting, as the Otoritas Jasa Keuangan (OJK) launches a consultation on new rules that would require sustainability disclosures aligned with International Sustainability Standards Board (ISSB) standards.
The UK Government has confirmed it will not proceed with the long-anticipated Audit Reform and Corporate Governance Bill, drawing a line under nearly a decade of debate on the future of audit oversight and corporate accountability.
When regulators start designing new reporting regimes, there’s always a crucial question: will the data be digital and usable, or trapped in PDFs?
The EFRAG has published a summary report capturing the key technical messages from its work on the draft Simplified European Sustainability Reporting Standards (ESRS), as submitted to the European Commission.
Hans Buysse, Chair of the European Federation of Financial Analysts Societies (EFFAS) makes a timely (and perhaps for some, uncomfortable) case for European sustainability reporting. After months of political and technical pressure, the simplified European Sustainability Reporting Standards were shaped to strike a balance between ambition and practicality, at a point where both have been in […]
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