Understanding the trends behind the headlines.

IFRS 18 becomes effective from 1 January 2027, introducing significant changes to the presentation and disclosure of financial statements. Learn how businesses can prepare early through impact assessments, system reviews, training and implementation planning.

IFRS 20 Regulatory Assets and Regulatory Liabilities was issued by the IASB on 26 May 2026 and introduces a permanent accounting framework for rate-regulated activities. The Standard requires entities to recognise regulatory assets, regulatory liabilities, regulatory income, and regulatory expense arising from timing differences created by rate regulation. Businesses operating in electricity, water, gas, energy, utilities, and transport sectors should begin assessing how IFRS 20 may impact revenue, profit, KPIs, financial reporting systems, and stakeholder communications before the 1 January 2029 effective date.

Legal Notice No. 110 of 2026 brings into force key amendments under Act XVIII of 2025 impacting ESEF financial reporting. Companies must adapt to a revised filing framework effective for periods starting on or after 28 April 2026.