Regulatory
Toutes les analyses, actualités et retours d'expérience EPM dans la catégorie Regulatory.
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CSRD: Commission clarifies ESRS requirements for 2026 fiscal years
New clarifications on double materiality and limited assurance — direct impact on non-financial reporting tools.
IFRS 18 — Implementation timeline confirmed for 2027
New presentation of results: redefined operating/financing categories, major impact on reporting packages.
OECD Pillar 2: Implementation timeline tightens in Europe
Member states must transpose the directive by year-end 2026. Impact on tax reporting and consolidation systems.
ESRS E1 Climate: First assurance guidelines published
How to articulate Scopes 1-2-3, reduction trajectories, and transition plans in non-financial reporting.
Solvency II revision: New reporting templates for 2027
EIOPA publishes revised technical specifications. Impact on prudential reporting tools for European insurers.