EFRAG Update: December 2025 & January 2026 Edition Now Available
The December 2025 and January 2026 EFRAG Update is now available. This report summarises the public technical discussions and decisions taken at EFRAG in the past month, open consultations, future events, and vacancies.
This month’s highlights include:
- The survey for preparers from rate-regulated non-energy sectors on expected IFRS X impacts
- The consultation on the Draft Endorsement Advice for Amendments to IAS 21
- Two calls for the expression of interest to support the wider uptake of the VSME Standard across the EU market
- The Final Endorsement Advice on Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
- The publication of the discussion paper on connectivity and the supplemental document with 17 real-world illustrations from company reports
- Due Process Procedures for the Financial Reporting Activities
- Additional materials supporting the Draft Simplified ESRS
- EFRAG contribution to the GHG Protocol on Scope 2 consultation
- Call for Greater Interoperability in ISSB’s Proposed SASB Amendments
Stay tuned for the release of the related podcast episode on the EFRAG Spotify and YouTube channels.