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Items tagged with "Delay"

News Item

EFRAG requests deferral of IFRS 20 effective date

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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Commission signals ‘quick fix’ relief for wave 1 ESRS reporters

At a Legal Affairs Committee hearing of the European Parliament on Tuesday 13 May 2025, we understand that the European Commission announced that a ‘quick fix’ delegated act is on the way for large companies that have filed their sustainability disclosures in 2025.

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News Item

SEC delays and redefines fund reporting—what it means for XBRL

The US Securities and Exchange Commission (SEC) has announced a two-year delay in the compliance dates for new reporting requirements under Form N-PORT, giving registered funds more time.

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