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Bridging the gap: EAR and IASB invite registered reports

June 15, 2025

The European Accounting Review (EAR), in partnership with the International Accounting Standards Board (IASB), has announced a call for registered reports for a special issue—focussed on topics related to IASB’s standard-setting agenda. This initiative is designed to encourage deeper, earlier collaboration between academic researchers and standard setters.

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SEC reviews foreign private issuer definition amid market changes

June 15, 2025

The US Securities and Exchange Commission (SEC) has issued a concept release examining whether the current definition of “Foreign Private Issuer” (FPI) remains appropriate, in light of significant changes in how foreign companies engage with US markets.

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FCA proposes further cuts to regulatory reporting requirements

June 15, 2025

The UK Financial Conduct Authority (FCA) continues its crusade against regulatory red tape. On 6 June, the regulator proposed cutting down additional regulatory returns, aiming to ease the reporting load on firms and bolster economic growth.

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India steps up ESG debt game with comprehensive new framework

June 15, 2025

The Securities and Exchange Board of India (SEBI) has significantly expanded its regulatory approach to sustainable finance, introducing a detailed framework for social, sustainability, and sustainability-linked bonds.

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What’s next for digital reporting in Europe?

June 9, 2025

At yesterday’s XBRL Europe day, part of this week’s Digital Reporting in Europe event, Eduardo-Javier Moral Prieto provided an update on ESMA’s work on the implementation of the next stage of digital reporting in Europe.

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India completes shift to MCA V3: digital filings fully modernised

June 9, 2025

India’s Ministry of Corporate Affairs (MCA) has announced it will launch the final set of 38 company forms on its upgraded MCA21 V3 portal on 14 July 2025. This milestone marks the full migration of statutory filings from the older V2 system to the enhanced V3 platform.

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EFRAG responds to ISSB’s emissions disclosure update

June 9, 2025

The European Financial Reporting Advisory Group (EFRAG) has published its Draft Comment Letter on the International Sustainability Standards Board’s (ISSB) proposed amendments to IFRS S2, focused on greenhouse gas emissions disclosures. EFRAG invites feedback by 20 June 2025.

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Australia urged to mandate digital reporting to boost market transparency

June 9, 2025

Chartered Accountants Australia and New Zealand (CA ANZ) has released a compelling new report highlighting the need for mandatory digital reporting in Australia. While other major economies have moved to structured, machine-readable financial disclosures, Australia still relies on PDFs—leaving investors with limited access to consistent, usable data.

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Mind the (data) gap: how UK regulators are tuning AI for trust

June 9, 2025

AI is coming fast—and so are the questions. Who’s responsible when it goes wrong? What’s good practice in a sea of grey areas? And how do we harness the tech without losing public trust?

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Small mid-caps step into the spotlight in evolving EU simplification package

June 9, 2025

The European Commission has published its fourth omnibus proposal, introducing a new category: ‘small mid-cap enterprises’ (SMCs). The aim? To support companies transitioning beyond SME status with continued simplified obligations, mirroring those already available to SMEs.

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