cost-benefit analysis

  • FSB Modernisation Principles: Principle 8 and the Reporting Burden

    On 14 October 2026 the Financial Stability Board (FSB) opened consultation on eight FSB modernisation principles, published as the consultation report Regulatory and Supervisory Modernisation Principles and addressed to the financial authorities of its member jurisdictions. Responses are due by Friday 8 January 2027, and the FSB says the final report will follow in the…

  • ESRS-40a for Non-EU Undertakings: The FY2028 Reporting Trigger

    On 11 September 2026 EFRAG opened a survey asking large non-EU companies to put a number on the cost of a reporting obligation many of them have not yet started to build for. The obligation sits in Articles 40a to 40d of the EU Accounting Directive: from financial year 2028, the EU subsidiary or branch…