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Need to know - January 2026 (European co-legislators finalise omnibus package on certain corporate sustainability reporting and due diligence requirements)Need to know - January 2026 (ISSB finalises amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)Need to know - December 2025 (IASB proposes new requirements on risk mitigation accounting)Need to know - December 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)Need to know - December 2025 (EFRAG submits draft European Sustainability Reporting Standards to the European Commission)Need to know - November 2025 (IASB publishes illustrative examples for disclosures of uncertainties in the financial statements using climate-related scenarios)Need to know - November 2025 (IASB publishes amendments to IAS 21 on translation to a hyperinflationary presentation currency)Need to know - November 2025 (GHG Protocol consults on amendments to its Scope 2 Guidance)Need to know - October 2025 (IFRS Foundation updates educational material on the requirements of IFRS Accounting Standards relevant for going concern assessments)Need to know - September 2025 (IASB issues amendments to IFRS 19 to reduce disclosure requirements for new or recently amended IFRS Accounting Standards)Need to know - August 2025 (EFRAG proposes revised European Sustainability Reporting Standards)Need to know - July 2025 (UK government consults on draft UK Sustainability Reporting Standards)Need to know - July 2025 (ISSB proposes enhancements to the SASB standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2)Need to know - July 2025 (Amendments to FRS 102 – Periodic review 2024 – revised Section 20 Leases)Need to know - June 2025 (IASB publishes revised practice statement on management commentary)Need to know - June 2025 (IASB seeks views on the post-implementation review of IFRS 16)Need to know - April 2025 (ISSB proposes amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)Need to know - April 2025 (Amendments to FRS 102: New Section 2A Fair Value Measurement)Need to know - March 2025 (IASB publishes third edition of the IFRS for SMEs Accounting Standard)Need to know - March 2025 (Worldwide reach of the Corporate Sustainability Reporting Directive)Need to know - February 2025 (EU Commission announces far-reaching simplification in the fields of sustainability reporting, due diligence and taxonomy)Need to know - January 2025 (Changes to size thresholds and directors’ report)Need to know - January 2025 (IASB finalises amendments on contracts that reference nature-dependent electricity)Need to know - November 2024 (Amendments to FRS 102 Section 23 Revenue from Contracts with Customers - Periodic review 2024)Need to know - November 2024 (IASB proposes targeted improvements to the accounting for provisions)Need to know - October 2024 (California Climate Legislation—Reporting deadlines remain unchanged under new senate bill)Need to know - October 2024 (Fair presentation under the Corporate Sustainability Reporting Directive (CSRD))Need to know - September 2024 (IASB proposes amendments to IAS 28 to answer application questions on how an investor applies the equity method)Need to know - August 2024 (IASB proposes amendments to IFRS 19)Need to know - August 2024 (IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements)Need to know - August 2024 (IASB proposes amendments to IAS 21 on translations to a hyperinflationary presentation currency)Need to know - July 2024 (IASB issues amendments to IFRS Accounting Standards as part of its annual improvements process)Need to know - May 2024 (Amendments to FRS 102 - Periodic review 2024)Need to know - May 2024 (IASB issues amendments to the classification and measurement requirements of financial instruments)Need to know - May 2024 IASB introduces reduced disclosure framework for subsidiariesNeed to know - May 2024 (IASB proposes amendments for contracts to buy or sell renewable electricity that have specified characteristics)Need to know - April 2024 (IASB publishes new standard on presentation and disclosure in financial statements)Need to know - April 2024 (IASB proposes addendum to exposure draft Third edition of the IFRS for SMEs)Need to know - April 2024 (EFRAG proposes ESRS for listed small- and medium-sized enterprises)Need to know - March 2024 (IASB proposes amendments to improve reporting on acquisitions)Need to know - March 2024 (SEC adopts rule that requires climate-related disclosures)Need to know - February 2024 (EU Taxonomy—corporate reporting requirements)Need to know - January 2024 (California Climate Legislation)Need to know - December 2023 (IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity)Need to know - November 2023 (Areas of Focus for Corporate Reporting)Need to know - October 2023 (TNFD publishes final recommendations for nature-related risk management and disclosure)Need to know - October 2023 (IASB publishes amendments to IFRS for SMEs for OECD tax reform)Need to know - October 2023 (Transition Plan Taskforce (TPT) publishes final disclosure framework on climate transition plans)Need to know - October 2023 (European Sustainability Reporting Standards finalised)Need to know - September 2023 (IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process)Need to know - September 2023 (IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - July 2023 (ISSB publishes first IFRS Sustainability Disclosure Standards)Need to know - July 2023 (IASB seeks views on the post-implementation review of IFRS 15)Need to know - July 2023 (Areas of Focus for Corporate Reporting)Need to know - June 2023 (IASB seeks views on the post-implementation review of the IFRS 9 impairment requirements)Need to know - June 2023 (European Commission consults on delegated regulation for European Sustainability Reporting Standards)Need to know - June 2023 (IASB proposes amendments to the IFRS for SMEs for OECD tax reform)Need to know - June 2023 (IASB amends IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - June 2023 (The UK climate-related financial disclosure regulations)Need to know - June 2023 (IASB amends IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - May 2023 (ISSB seeks feedback on its agenda priorities)Need to know - May 2023 (ISSB proposes methodology for enhancing the international applicability of the SASB Standards)Need to know - May 2023 (UK government publishes Green Finance Strategy – Mobilising green investment)Need to know - May 2023 (Reporting in uncertain times: Impact of recent events in the banking sector)Need to know - April 2023 (IASB proposes amendments to the classification and measurement requirements of financial instruments)Need to know - March 2023 (Periodic review of FRS 102)Need to know - January 2023 (IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)
Need to know - January 2026 (European co-legislators finalise omnibus package on certain corporate sustainability reporting and due diligence requirements)Need to know - January 2026 (ISSB finalises amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)Need to know - December 2025 (IASB proposes new requirements on risk mitigation accounting)Need to know - December 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)Need to know - December 2025 (EFRAG submits draft European Sustainability Reporting Standards to the European Commission)Need to know - November 2025 (IASB publishes illustrative examples for disclosures of uncertainties in the financial statements using climate-related scenarios)Need to know - November 2025 (IASB publishes amendments to IAS 21 on translation to a hyperinflationary presentation currency)Need to know - November 2025 (GHG Protocol consults on amendments to its Scope 2 Guidance)Need to know - October 2025 (IFRS Foundation updates educational material on the requirements of IFRS Accounting Standards relevant for going concern assessments)Need to know - September 2025 (IASB issues amendments to IFRS 19 to reduce disclosure requirements for new or recently amended IFRS Accounting Standards)Need to know - August 2025 (EFRAG proposes revised European Sustainability Reporting Standards)Need to know - July 2025 (UK government consults on draft UK Sustainability Reporting Standards)Need to know - July 2025 (ISSB proposes enhancements to the SASB standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2)Need to know - July 2025 (Amendments to FRS 102 – Periodic review 2024 – revised Section 20 Leases)Need to know - June 2025 (IASB publishes revised practice statement on management commentary)Need to know - June 2025 (IASB seeks views on the post-implementation review of IFRS 16)Need to know - April 2025 (ISSB proposes amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)Need to know - April 2025 (Amendments to FRS 102: New Section 2A Fair Value Measurement)Need to know - March 2025 (IASB publishes third edition of the IFRS for SMEs Accounting Standard)Need to know - March 2025 (Worldwide reach of the Corporate Sustainability Reporting Directive)Need to know - February 2025 (EU Commission announces far-reaching simplification in the fields of sustainability reporting, due diligence and taxonomy)Need to know - January 2025 (Changes to size thresholds and directors’ report)Need to know - January 2025 (IASB finalises amendments on contracts that reference nature-dependent electricity)Need to know - November 2024 (Amendments to FRS 102 Section 23 Revenue from Contracts with Customers - Periodic review 2024)Need to know - November 2024 (IASB proposes targeted improvements to the accounting for provisions)Need to know - October 2024 (California Climate Legislation—Reporting deadlines remain unchanged under new senate bill)Need to know - October 2024 (Fair presentation under the Corporate Sustainability Reporting Directive (CSRD))Need to know - September 2024 (IASB proposes amendments to IAS 28 to answer application questions on how an investor applies the equity method)Need to know - August 2024 (IASB proposes amendments to IFRS 19)Need to know - August 2024 (IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements)Need to know - August 2024 (IASB proposes amendments to IAS 21 on translations to a hyperinflationary presentation currency)Need to know - July 2024 (IASB issues amendments to IFRS Accounting Standards as part of its annual improvements process)Need to know - May 2024 (Amendments to FRS 102 - Periodic review 2024)Need to know - May 2024 (IASB issues amendments to the classification and measurement requirements of financial instruments)Need to know - May 2024 IASB introduces reduced disclosure framework for subsidiariesNeed to know - May 2024 (IASB proposes amendments for contracts to buy or sell renewable electricity that have specified characteristics)Need to know - April 2024 (IASB publishes new standard on presentation and disclosure in financial statements)Need to know - April 2024 (IASB proposes addendum to exposure draft Third edition of the IFRS for SMEs)Need to know - April 2024 (EFRAG proposes ESRS for listed small- and medium-sized enterprises)Need to know - March 2024 (IASB proposes amendments to improve reporting on acquisitions)Need to know - March 2024 (SEC adopts rule that requires climate-related disclosures)Need to know - February 2024 (EU Taxonomy—corporate reporting requirements)Need to know - January 2024 (California Climate Legislation)Need to know - December 2023 (IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity)Need to know - November 2023 (Areas of Focus for Corporate Reporting)Need to know - October 2023 (TNFD publishes final recommendations for nature-related risk management and disclosure)Need to know - October 2023 (IASB publishes amendments to IFRS for SMEs for OECD tax reform)Need to know - October 2023 (Transition Plan Taskforce (TPT) publishes final disclosure framework on climate transition plans)Need to know - October 2023 (European Sustainability Reporting Standards finalised)Need to know - September 2023 (IASB proposes amendments to IFRS Accounting Standards as part of its annual improvements process)Need to know - September 2023 (IASB amends IAS 21 to clarify when a currency is exchangeable and how to determine the exchange rate when it is not)Need to know - July 2023 (ISSB publishes first IFRS Sustainability Disclosure Standards)Need to know - July 2023 (IASB seeks views on the post-implementation review of IFRS 15)Need to know - July 2023 (Areas of Focus for Corporate Reporting)Need to know - June 2023 (IASB seeks views on the post-implementation review of the IFRS 9 impairment requirements)Need to know - June 2023 (European Commission consults on delegated regulation for European Sustainability Reporting Standards)Need to know - June 2023 (IASB proposes amendments to the IFRS for SMEs for OECD tax reform)Need to know - June 2023 (IASB amends IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)Need to know - June 2023 (The UK climate-related financial disclosure regulations)Need to know - June 2023 (IASB amends IAS 7 and IFRS 7 to address supplier finance arrangements)Need to know - May 2023 (ISSB seeks feedback on its agenda priorities)Need to know - May 2023 (ISSB proposes methodology for enhancing the international applicability of the SASB Standards)Need to know - May 2023 (UK government publishes Green Finance Strategy – Mobilising green investment)Need to know - May 2023 (Reporting in uncertain times: Impact of recent events in the banking sector)Need to know - April 2023 (IASB proposes amendments to the classification and measurement requirements of financial instruments)Need to know - March 2023 (Periodic review of FRS 102)Need to know - January 2023 (IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules)