New EFRAG Update Podcast Episode Available: December 2025 & January 2026 Edition
Listen to the latest episode of the EFRAG Update podcast covering financial reporting developments in December 2025 and January 2026. This episode is hosted by Sapna Heeralall and Juan José Gómez de la Calzada, FR Senior Technical Managers.
Highlights of this episode 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
- 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
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Prefer reading instead?
Download the EFRAG Update of December 2025 & January 2026.