12/09/2025 (Agence Europe) – On Thursday, 11 September, the European Securities and Markets Authority (ESMA) published an amendment to the regulatory technical standard on the European Single Electronic Format so as to include the 2025 International Financial Reporting Standards (IFRS) taxonomy update in it. This standard, which is currently in the process of being adopted by the EU, is expected to be finalised in early 2026. It will become mandatory for annual financial reports covering financial years beginning on or after 1 January 2026. The updated taxonomy reflects the latest developments in international financial reporting, notably the introduction of ‘IFRS 18’ on presentation and disclosure in financial statements and ‘IFRS 19’ on subsidiaries without public accountability. For more information: https://aeur.eu/f/ier (AD)