Europe is reshaping payments, the Digital Euro and trust architecture to prepare for post‑quantum risk and build resilient financial systems.
IFRS 20 Regulatory Assets and Regulatory Liabilities was issued by the IASB on 26 May 2026 and introduces a permanent accounting framework for rate-regulated activities. The Standard requires entities to recognise regulatory assets, regulatory liabilities, regulatory income, and regulatory expense arising from timing differences created by rate regulation. Businesses operating in electricity, water, gas, energy, utilities, and transport sectors should begin assessing how IFRS 20 may impact revenue, profit, KPIs, financial reporting systems, and stakeholder communications before the 1 January 2029 effective date.
As artificial intelligence becomes increasingly embedded in financial analysis and decision‑making, the role of the advisor is evolving rather than disappearing. This insight explores why human judgement, contextual understanding and trust remain central to effective financial advisory in the age of AI.
Legal Notice No. 110 of 2026 brings into force key amendments under Act XVIII of 2025 impacting ESEF financial reporting. Companies must adapt to a revised filing framework effective for periods starting on or after 28 April 2026.
The MFSA has issued a new General Code of Conduct for Decision Makers, setting governance, accountability and leadership expectations across financial services entities.
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