Finland’s plan to have almost every limited company file its accounts in iXBRL has now passed in the Parliament of Finland and now just awaits final assent and publication. Bill HE 96/2026 passed with amendments on 13 October.
The European Securities and Markets Authority (ESMA) has set out its European Common Enforcement Priorities (ECEP) for 2026 annual financial reports. We note that the European Single Electronic Format (ESEF) section concentrates on the statement of changes in equity (SOCE).
The Financial Stability Board (FSB) has published the final version of its sound practices for financial institutions adopting artificial intelligence.
Staff at the US Financial Accounting Standards Board (FASB) have released two more proposals for the 2027 taxonomy cycle: improvements under the US Generally Accepted Accounting Principles (GAAP) Financial Reporting Taxonomy Reference Project, and a proposed 2027 Data Quality Committee (DQC) Rules Taxonomy.
Jessica Rusu, Chief Data, Information and Intelligence Officer at the UK’s Financial Conduct Authority (FCA), has described how the regulator intends to supervise a financial system in which AI agents increasingly act for customers, and how it plans to become an agentic regulator itself. She was speaking at the Bloomberg UK Policy Series.
South Korea’s Financial Supervisory Service (FSS) is reorganising its XBRL taxonomy and expanding Open DART, the open-data service attached to its Data Analysis, Retrieval and Transfer System (DART), to make disclosures easier for investors to analyse and reuse.
The World Business Council for Sustainable Development (WBCSD) has opened the 2026 edition of Reporting Matters, its assessment of corporate sustainability reporting, with an article on turning sustainability data into something people can act on.
On the European Central Bank’s (ECB) Supervision Blog, Supervisory Board Vice-Chair Frank Elderson has set out proposals to ease the burden on small and non-complex institutions (SNCIs). A consultation on slimmer financial reporting is due to open in 2027.
The European Banking Authority (EBA) has released the final technical package for the first phase of version 4.4 of its reporting and Pillar 3 disclosure framework. A second phase is due in early 2027.
IFRS 18 applies to annual reporting periods beginning on or after 1 January 2027. A summary from Workiva sets out what chief financial officers and reporting teams need to be preparing for.
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