ESMAMay 10, 2026
The LX20 take
Issuers and software vendors should carefully review ESMA's 2025 ESEF taxonomy, which anticipates the introduction of IFRS 18. The inclusion of two entry points (IAS 1 and IFRS 18) aims to facilitate adaptation. The absence of planned amendments for 2026 suggests temporary regulatory stability, beneficial for reporting planning. Consulting the IFRS Foundation's guidance is crucial for compliant implementation.