Finspera 21 Editorial

A point of view, plainly put.

Briefings on the standards and legislation reshaping corporate reporting, taxation and sustainability, written by the specialists who advise on them.

Featured insight

The CSRD and ESRS Omnibus Package: What Changed, Who Is in Scope, and When

The EU has finalised the CSRD omnibus package, narrowing scope, delaying deadlines and slimming the ESRS while keeping double materiality intact, here is what changed and how to respond.

11 July 20267 min readFinspera 21 Editorial

ESGRead article

Tax

OECD Pillar One Amount B: Simplified Transfer Pricing for Distributors

A practical guide to the Amount B return-on-sales pricing matrix, which distributors are in scope, jurisdictional adoption from 2025 and how multinational groups should prepare.

11 July 20267 min read

ESG

From narrative to assurance: preparing sustainability data to be audited

ISSB IFRS S1/S2 and the CSRD are moving sustainability information into the domain of audited financial data. The question is no longer whether ESG data will be assured, but whether it is built to withstand assurance.

8 July 20267 min read

IFRS

Integrating Climate Risk into IFRS 9 Expected Credit Loss Models

Regulators now expect banks to move climate risk from post-model overlays into the heart of their IFRS 9 ECL estimates. Here is what that means in practice.

8 July 20268 min read

ESG

IFRS S1 and S2 in 2026: Global Adoption and a Practical Path to Your First ISSB-Aligned Report

Where IFRS S1 and S2 adoption stands in 2026, how the ISSB baseline supersedes TCFD, and a practical route to your first climate disclosure report.

8 July 20268 min read

IFRS

IFRS 18 Presentation and Disclosure in Financial Statements and the end of the familiar income statement

Effective for periods beginning 1 January 2027, IFRS 18 replaces IAS 1 and reshapes the income statement around defined categories, mandatory subtotals and disclosed management measures. The change is structural, not cosmetic, and it needs planning now.

18 March 20267 min read

Tax

Pillar Two in practice: what the top-up tax means for mid-market groups

The 15% global minimum tax is often framed as a large-multinational problem. In practice, group membership and a EUR 750m consolidated threshold pull a good many mid-market businesses into scope, and the compliance burden lands well before any tax does.

18 February 20267 min read

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