February 2026

Download PDF

The February edition of the EFRAG Update, summarising public technical discussions held and decisions taken, has been published and can be downloaded below.

This month’s highlights include:

  • New composition of the EFRAG User Panel
  • The Final Endorsement Advice for Amendments to IAS 21
  • Ongoing consultations on connectivity, Risk Mitigation Accounting, rate-regulated non-energy sectors on expected IFRS X impacts, Proposed amendments to IAS 28
  • Two calls for interest in VSME digital tools and platforms
  • Workshops on the new GRI labour standards exposure and the GRI standards on Business Conduct Reporting
  • Educational videos on the Supporting Guides for the implementation of VSME and the updated version of the VSME Digital Template, which now includes a free Data Migration tool

...and much more!