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FRCSMEUK

FRC launches SME discussion forum for FRS 102 preparers

By Editor on April 17, 2026

Small businesses may not always feel that standard-setters are listening. The Financial Reporting Council (FRC) is making a practical effort to change that, with the launch on 13 April 2026 of a new discussion forum specifically for stakeholders applying Financial Reporting Standard (FRS) 102; the standard underpinning financial reporting for the vast majority of UK […]

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BankingEBAECBEUJBRC

Joint Bank Reporting Committee calls for Reporting Contact Group members

By Editor on April 17, 2026

If you have ever wished you had a seat at the table where EU banking reporting frameworks are shaped, here is your chance. The Joint Bank Reporting Committee (JBRC), established jointly by the European Banking Authority (EBA) and the European Central Bank (ECB), launched a call for expressions of interest in mid-April 2026 to join […]

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CSRDESGSwitzerland

Switzerland proposes sustainability reporting aligned with EU frameworks

By Editor on April 12, 2026

The Swiss Federal Council has issued proposals for new sustainability reporting and due diligence requirements, closely aligned with the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD).

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ESAPESGSMEVSME

Limited appetite for voluntary SME financial reporting

By Editor on April 12, 2026

The European Financial Reporting Advisory Group (EFRAG) has reported limited interest in a European wide financial Reporting Standard for SMEs, following outreach on a proposed template aimed at SMEs and start-ups.

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ImplementationJapanTDnet

Japan’s TDnet: new XBRL requirements from 1 July 2026

By Editor on April 12, 2026

Japan Exchange Group published advance specifications for an expanded set of XBRL requirements on its TDnet timely disclosure platform, effective 1 July 2026.

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EFRAGIASBRisk

EFRAG calls for feedback on IASB risk mitigation accounting proposals

By Editor on April 12, 2026

EFRAG is seeking stakeholder feedback on proposals from the International Accounting Standards Board (IASB) concerning risk mitigation accounting, a project aimed at improving how entities reflect dynamic risk management strategies in their financial statements.

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ESGESMAGLESISupervision

ESMA updates compliance table for sustainability reporting enforcement guidelines

By Editor on April 12, 2026

ESMA has published a fresh overview of how national competent authorities across the EU are lining up behind its Guidelines on Enforcement of Sustainability Information (GLESI), the framework first issued in July 2024 to bring consistency to the supervision of corporate sustainability disclosures.

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FASBPrivate CreditResearch

FASB launches research project on data infrastructure and non-traditional lending

By Editor on April 12, 2026

The Financial Accounting Standards Board (FASB) has added a new item to its research agenda: current trends and emerging issues in the fast-moving areas of data infrastructure investments and non-traditional lending, including the private credit market.

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EIOPAITSSupervision

EIOPA proposes revised Solvency II reporting standards

By Editor on April 7, 2026

The European Insurance and Occupational Pensions Authority (EIOPA) has submitted draft amendments to two Implementing Technical Standards (ITS), governing supervisory reporting and public disclosure under the Solvency II framework, to the European Commission.

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DelayEFRAGIFRS 20

EFRAG requests deferral of IFRS 20 effective date

By Editor on April 7, 2026

European financial reporting advisory body EFRAG has written to the International Accounting Standards Board (IASB) requesting that the effective date of the new IFRS 20 standard be pushed back by one year, from 1 January 2029 to 1 January 2030.

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