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ESMA updates ESEF taxonomy ahead of IFRS 18 transition

April 26, 2026

The European Securities and Markets Authority (ESMA) has published the 2025 European Single Electronic Format (ESEF) XBRL taxonomy, giving filers greater clarity on exactly what reporting is going to look like as these IFRS reforms come on stream.

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Bangladesh moves to adopt IFRS 18 and sustainability disclosure standards

April 26, 2026

Bangladesh’s Financial Reporting Council (FRC) has launched a pre-publication consultation on the adoption of IFRS 18 Presentation and Disclosure in Financial Statements, IFRS 19, and the International Sustainability Standards Board (ISSB) standards IFRS S1 and IFRS S2.

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SEC opens broad review of the Consolidated Audit Trail

April 26, 2026

The US Securities and Exchange Commission (SEC) has launched a wide-ranging review of the Consolidated Audit Trail (CAT), publishing a concept release on 16 April that invites public comment on the system’s future.

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EBA seeks feedback on draft technical package 4.3

April 26, 2026

The European Banking Authority (EBA) has released a draft of version 4.3 of its reporting framework, opening the consultation process ahead of final publication in June 2026. Published on 16 April, the package introduces a technical framework for two important new areas of reporting.

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SEC and CFTC propose rollback of private fund reporting

April 26, 2026

The US Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) have proposed a set of amendments that would significantly scale back reporting requirements for private fund advisers under Form PF.

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EBA consults on major simplification of supervisory reporting

April 17, 2026

The European Banking Authority (EBA) recently launched what it is calling an “unprecedented simplification package” for EU supervisory reporting. The consultation proposes cutting the total number of data points in EU harmonised reporting by around 50%.

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Nepal publishes exposure drafts for sustainability reporting standards based on IFRS S1 and S2

April 17, 2026

Nepal has become the latest jurisdiction to join the growing global movement for ISSB-aligned sustainability reporting, with the Accounting Standards Board (ASB) of Nepal publishing exposure drafts for two new standards: NFRS S1, covering general requirements for the disclosure of sustainability-related financial information, and NFRS S2, covering climate-related disclosures.

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ISO and GHG Protocol advance joint product-level GHG accounting standard

April 17, 2026

The world of GHG accounting has long been characterised by a frustrating abundance of frameworks. While they are compatible in intent, they differ enough to make comparison challenging and expensive. A collaboration to alter that is gathering pace.

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India’s Digital Payments Surge Passes New Milestone

April 17, 2026

This caught our eye. Worldline’s annual India Digital Payments Report confirms that Unified Payments Interface (UPI) processed 228.5 billion transactions in 2025, a 33% increase on the prior year, with transaction value reaching INR 299.74 trillion.

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EBA harmonises SEPA data reporting from national authorities

April 17, 2026

Last week the European Banking Authority (EBA) published a decision harmonising how National Competent Authorities (NCAs) report payment services data under the SEPA Regulation.

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