On 13 October 2026 ESMA published its Public Statement on the European common enforcement priorities for 2026 corporate reporting (ESMA32-2064178921-9738), and the CSSF relayed it on its Enforcement of Issuer Disclosure page the same day. The ESMA 2026 enforcement priorities name the parts of the 2026 annual financial report that the CSSF and the other…
On 15 October 2026 the ECB confirmed that banks will be able to report the profit and loss templates in their 2027 FINREP submissions under either IAS 1 or IFRS 18 until the EBA’s amended implementing technical standards (ITS) start to apply, which the ECB expects from the September 2027 reference period. Within the Single…
On 12 October 2026 the European Banking Authority released the final technical package for phase 1 of EBA reporting framework 4.4, a few weeks after the September 2026 publication it had announced alongside the draft on 24 July. The package fixes the Data Point Model (DPM), the XBRL taxonomies and the validation rules for reporting…
The EBA published a draft technical package for version 4.4 of its reporting and disclosure framework on 24 July 2026, and the comment window is short: feedback on the package and the accompanying glossary closes on 24 August 2026. This early release of the EBA reporting framework 4.4 is a feedback-stage view of the Data…
For annual reporting periods beginning on or after 1 January 2027, IFRS reporters must apply IFRS 18 unless they adopt it earlier. On the supervisory-reporting side, the affected population is the institutions inside FINREP’s IFRS scope under Article 430(3) or (4) of the Capital Requirements Regulation (CRR), not every bank that happens to use IFRS…
ESMA updated its APM Guidelines Q&A in February 2026 to address the IFRS 18 overlap. What compliance and finance teams should prepare before January 2027.