EFRAG has issued to the Commission its technical advice on revising all 12 existing ESRS.
The Argentine Senate approved the bill presented by the Executive Branch aimed at incorporating reforms to the Tax Procedure and the Tax Criminal Regime.
On 11 December 2025, the Executive Branch submitted the Labour Modernisation Bill to the National Senate for consideration during the extraordinary sessions. The bill aims to update the regulatory framework of the Labour Contract Act N°20,744 by introducing changes to the labour regime.
What is the status of the Large Investment Incentive Scheme one year after its regulation?
OECD’s updated tax guidance explains when remote work triggers a permanent establishment, helping employers manage cross-border corporate tax risks.
EU Parliament furthers negotiations on proposed Omnibus changes to the CSRD and CSDDD.
This article discusses the discusses the accounting for share-based payment transactions with non-employees.
EU Parliament continues negotiations on proposed Omnibus changes to the CSRD and CSDDD.
We have published the 2025 version of 'IFRS Example Consolidated Financial Statements.' The Example Financial Statements illustrate a twelve-month accounting period beginning on 1 January 2025.
The third quarter of 2025 showed a rebound in global optimism among mid-market business leaders, returning to its historic high of 76%. In Argentina, it remained close to the global level, fluctuating between 75% and 74% since the beginning of the year.
This article examines how disruption can offer the mid-market an opportunity to grow and differentiate themselves from their competitors.
This article discusses the discusses the accounting for share-based payment transactions with employees where there are settlement alternatives.
This article discusses the discusses the accounting for cash-settled share-based payment transactions with employees.
Read the second article in new Insights into IFRS 15 series – ‘Step 1: Identifying a contract with a customer.
First article in new Insights into IFRS 15 series released – ‘Overview and scope’
The IFRS Foundation has published educational material on disclosing anticipated financial effects when applying IFRS SDS.