IAS 38

  • EU Taxonomy KPIs: ESMA’s Final Advice Narrows OpEx to R&D

    On 29 October 2026 ESMA sent the European Commission its Final Report on technical advice on selected EU Taxonomy KPIs under the Disclosures Delegated Act (ESMA32-846262651-5927). The Commission’s call for that advice says it intends to adopt amendments to Delegated Regulation (EU) 2021/2178 in Q1 2027, which makes the report a direct input into how…