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EBA updates supervisory reporting validation rules

June 22, 2025

Earlier this month the European Banking Authority (EBA) published a revised list of validation rules under its Implementing Technical Standards (ITS) for supervisory reporting. The update identifies rules that have been deactivated due to inaccuracies or IT-related issues.

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New IFRS e-learning helps firms get on top of ISSB prep

June 22, 2025

If you’re still wondering how to get up to speed on IFRS S1 and S2, the IFRS Foundation has the solution. A new set of e-learning modules—completely free and hosted on the IFRS Sustainability Knowledge Hub—aims to get companies and stakeholders up to scratch on the ISSB Standards.

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Global adoption map shows ISSB Standards gaining ground

June 22, 2025

Which countries are following through on sustainability disclosure? This week, the IFRS Foundation answered that question with a new set of jurisdictional profiles, laying out the current state of play on the adoption of the ISSB Standards across 36 jurisdictions.

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Custom tags decline: a subtle but significant signal from US GAAP filers

June 15, 2025

When the SEC first mandated XBRL tagging over a decade ago, it marked the beginning of a data-driven revolution in corporate disclosure.

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Korean research links intangible impairments to long-term performance

June 15, 2025

A new report from the Korea Accounting Research Institute (KARI) offers fresh insight into the practical implications of IFRS 18 for Korean companies—especially around the recurring nature of impairment losses.

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FCA bets big on AI with NVIDIA-powered sandbox

June 15, 2025

The UK Financial Conduct Authority (FCA) has unveiled its boldest move yet to support AI in financial services: a new “Supercharged Sandbox” developed in partnership with tech heavyweight NVIDIA. Announced earlier this week, the initiative gives firms a secure space to experiment with artificial intelligence—equipped with top-tier computing power, better data, and tailored regulatory guidance.

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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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