Financial Reporting
IFRS 18 countdown: preparing for the new income statement
With IFRS 18 taking effect on 1 January 2027, comparative figures for 2026 are already in scope. Here is what changes and where preparation should focus now.
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Audit & finance insights
Our perspective on the standards, regulations and developments shaping auditing, financial reporting and compliance.
Assurance
ISSA 5000: the global sustainability assurance standard arrives
The IAASB's profession-agnostic standard for sustainability assurance takes effect for periods beginning on or after 15 December 2026. What it means for preparers and assurers.
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Audit Quality
PCAOB QC 1000: audit firms enter the final stretch
The PCAOB's new risk-based quality control standard takes effect on 15 December 2026. We look at what QC 1000 requires and why audited companies should care.
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Compliance
AMLA's first year: Europe's new anti-money laundering authority takes shape
Based in Frankfurt, the EU's Anti-Money Laundering Authority is building towards direct supervision in 2028. What its arrival means for banks, advisers and auditors.
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Risk Management
DORA one year on: digital resilience becomes a board-level duty
Since January 2025, EU financial entities have operated under the Digital Operational Resilience Act. We review the key obligations and early lessons.
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Tax & Accounting
Global minimum tax: Pillar Two after the G7 'side-by-side' deal
The G7's 2025 'side-by-side' understanding changed how US-parented groups interact with Pillar Two. What it means for multinational tax reporting.
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Digital Finance
The GENIUS Act and stablecoins: new questions for finance and audit
Signed into law in July 2025, the GENIUS Act created the first US federal framework for payment stablecoins, with monthly reserve disclosures and examinations.
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Financial Reporting
Income tax disclosures under ASU 2023-09: the first year-end
Public companies are preparing their first annual reports under ASU 2023-09, with a more detailed rate reconciliation and disaggregated income taxes paid.
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Ethics & Governance
Ethics for sustainability reporting: IESBA's new standards explained
IESBA's International Ethics Standards for Sustainability Assurance set independence rules for every sustainability assurance provider, not just accountants.
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Sustainability Reporting
EU Omnibus package: what the CSRD simplification means for companies
The European Commission's Omnibus proposals and the 'stop-the-clock' directive reshaped the timeline and scope of EU sustainability reporting.
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Regulation
The SEC steps back from its climate disclosure rule
In March 2025 the SEC voted to stop defending its 2024 climate disclosure rules in court. Why climate reporting remains relevant for many companies anyway.
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Banking Regulation
CRR3 in force: how Basel III's final reforms are reshaping EU banks
Since January 2025, EU banks have applied CRR3, the EU's implementation of the final Basel III reforms — with the market risk rules delayed.
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