The current quarterly edition of Grant Thornton Greece publication “IFRS Accounting Standards Quarterly Navigator: Your Financial Reporting Roadmap” is addressed to all businesses preparing Financial Statements in accordance with International Financial Reporting Standards (IFRS).
Purpose of this publication
This publication provides a concise overview of recent developments in International Financial Reporting Standards (IFRS).
It is intended for those involved in the preparation, review and approval of IFRS financial statements, as well as for users seeking to gain a timely understanding of the scope and significance of forthcoming changes.
The publication covers:
- New Standards and Interpretations
- Amendments to existing Standards and Interpretations
The 2026 edition has been updated to include changes to IFRS published between 1 January 2025 and 31 December 2025, as well as related changes whose application extends to subsequent reporting periods.
Use of this publication
Identifying the changes relevant to you
The table of effective dates summarises all the changes included in this publication and their respective implementation dates. The color-coded effective date table assists entities in planning by annual reporting period and in prioritizing the actions required.
The table highlights:
1
Changes mandatorily effective for the first time
2
Changes not yet effective
3
Changes already in effect
Assessment of the impact of changes
For each change presented in the publication, a summary impact analysis table is provided, focusing on two key questions:
1.
How many entities will be affected?
2.
What will be the impact on affected entities?
Navigating the changes to IFRS 2026
The publication will help you complete annual financial statements for 31 March 2025, 30 June 2025, 30 September 2025, 31 December 2025 and 31 March 2026 year ends.
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