
Brazil's Securities Commission (CVM) launched a public consultation on 6 November 2026 regarding Technical Pronouncement CPC 34, which addresses accounting policies for expenditure on exploring and evaluating mineral resources. Alignment with International Financial Reporting Standards Technical Pronouncement CPC 34 is aligned with International Financial Reporting Standard IFRS 6, issued by…

The Securities and Exchange Commission of Brazil (CVM) initiated a public consultation on 6 November 2026 regarding the revision of Technical Pronouncement CPC 31. The consultation forms part of the ongoing updates to align national financial reporting norms with international accounting standards issued by the International Accounting Standards Board (IASB).…

The European Banking Authority has set out its road map to finalise proposals simplifying EU supervisory reporting, pushing core application dates to December 2027 and deferring selected areas to 2028. Refined Proposals and Core Reporting Simplification Following feedback from public consultations, industry workshops, and engagement with the Reporting Contact Group…

The European Banking Authority has published revised Guidelines on internal governance under the Capital Requirements Directive, introducing measures designed to simplify compliance and align regulatory oversight with institutional risk profiles. Regulatory Updates and Legal Foundation Published on 5 November 2026, the revised Guidelines reflect statutory amendments introduced by Directive (EU)…

EFRAG has published the October edition of the EFRAG Update, summarising public technical discussions, decisions taken during the past month, open consultations, upcoming events, and vacancies across financial and sustainability reporting. Leadership Appointments and International Recognition A major highlight of the report is the appointment of Kristian Koktvedgaard as Acting…

EFRAG has released an updated version of the Voluntary Standard (VS) Digital Template alongside its XBRL Taxonomy and Converter. The updated release aligns with the latest Voluntary Standard and reflects changes introduced since the initial VSME Recommendation, helping businesses adopt standardized digital sustainability reporting. Key Technical Features and Reporting Enhancements…

The European Insurance and Occupational Pensions Authority (EIOPA) has published its advice regarding the review of disclosures for (re)insurance undertakings under the EU Taxonomy Disclosures Delegated Act. Following a formal request from the European Commission, the supervisory authority proposed updates intended to simplify reporting rules while preserving reliable and comparable…

The European Insurance and Occupational Pensions Authority has released its October 2026 Insurance Risk Dashboard, revealing that market volatility and cyber threats remain key elevated concerns for European insurers amid ongoing geopolitical complex environments. Market Volatility and Cyber Vulnerabilities Drive Elevated Risk Profiles The October 2026 assessment shows that market…

The European Banking Authority has delivered technical advice to the European Commission proposing targeted simplifications to EU Taxonomy disclosure rules for financial institutions. Streamlining Key Performance Indicators On 29 October 2026, the European Banking Authority published its response to the European Commission's request for technical advice regarding disclosures under Article…

The Securities and Exchange Commission of Brazil (Comissão de Valores Mobiliários, or CVM) has launched a public call for input regarding the reporting framework for sustainability-related financial information aligned with International Sustainability Standards Board (ISSB) standards. Issued by the Economic Analysis, Risk Management and Integrity Advisory (ASA), Call for Input…

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