Battery energy storage system agreements: scoping and accounting considerations from the capacity buyer’s perspective

This In depth presents a framework to guide the accounting analysis of Battery energy storage system (BESS) contracts.

ISSB continues enhancing SASB Standards with proposed amendments to three additional standards and IFRS S2 Industry-based Guidance

On 26 March 2026, the International Sustainability Standards Board (ISSB) published an exposure draft proposing amendments to three Sustainability Accounting Standards Board (SASB) Standards and to the 'Industry-based guidance on implementing IFRS S2’ as part of the ISSB’s ongoing project to enhance the SASB standards.

2026-010: Mise à jour sur les NCOSBL – mars 2026

Ce bulletin présente les dernières modifications des Normes comptables pour les organismes sans but lucratif (NCOSBL) et celles à venir.

2026-009: Mise à jour sur les NCECF – Mars 2026

Ce bulletin décrit les dernières modifications apportées aux Normes comptables pour les entreprises à capital fermé (NCECF).

We have refreshed our guidance on common control transactions and transactions involving Newcos under IFRS® Accounting Standards

In this ln brief, you can read about our refreshed guidance on common control transactions and transactions involving Newcos. Our guidance is updated following the decision of the International Accounting Standards Board (IASB) to discontinue their project. This updated guidance serves as a comprehensive resource for common control transactions, offering more room for judgement in developing relevant and reliable accounting policies.

Year‑end reporting issues relating to the US Supreme Court decision invalidating certain US tariffs

The US Supreme Court on 20 February 2026 issued its decision that the US import tariffs imposed in 2025 by executive orders pursuant to the International Emergency Economic Powers Act (IEEPA) were imposed without statutory authority.