Currently, a public consultation is underway on two interesting exposure drafts proposing amendments to existing IFRS accounting standards, giving the public a chance to provide feedback. In particular, the dra…
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 16 February 2026…
On 13 February 2026, the new standard IFRS 18 ‘Presentation and Disclosures in Financial Statements' was endorsed by the European Commission for use in the European Union. The EU effective date is the same as t…
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 18 December 2025…
The version of the illustrative consolidated financial statements under IFRS Accounting Standards as adopted by the EU prepared by the Prague office of Deloitte is available on Deloitte’s website in both Czech …
This article provides a high-level overview of the new and revised IFRS® Accounting Standards effective for the December 2025 calendar year-end and subsequent accounting periods.
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 21 November 2025…
On 13 November 2025, the International Accounting Standards Board (IASB) issued 'Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21)'. The amendments are effective for annual periods…
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 30 September 2…