EY Financial Reporting Update (FRU) 2026

Explore the latest financial, sustainability and tax reporting updates and how finance functions can transform for the future.

EY Financial Reporting Update (FRU) 2026 | Building finance resilience: navigating change with confidence

The finance function is operating in an increasingly complex environment shaped by regulatory developments, evolving stakeholder expectations and rapid technological advances. From new accounting and sustainability reporting requirements to developments in tax regimes and the rapid adoption of artificial intelligence (AI), finance practitioners must navigate change while continuing to drive value, maintain trust and strengthen resilience.

At our annual FRU 2026, we will share updates on the latest developments affecting financial, sustainability and tax reporting, and explore how finance can build resilience through effective compliance and transformation to prepare for the future with confidence.

Selected agenda details

Today’s CFO agenda: navigating complexity and capturing value

As the role of the CFO continues to evolve, finance leaders are increasingly expected to help shape enterprise value while navigating economic uncertainty, technological disruption and changing stakeholder expectations. Drawing on insights from the EY Global DNA of the CFO Survey 2026, this segment will explore how finance leaders can build future-ready finance functions by balancing investments in technology with the development of talent, skills and leadership capabilities.

Regulatory radar: key focus areas and emerging priorities

Regulators continue to place increasing emphasis on the quality, transparency and consistency of corporate reporting amid ongoing economic uncertainty, evolving trade policies and growing sustainability-related expectations. This segment will provide insights into key accounting focus areas highlighted by regulators and explore practical accounting considerations and key actions finance teams can take to strengthen the quality of their financial reporting.

Key IFRS updates and financial reporting implications

The accounting landscape continues to evolve, bringing new developments for preparers to consider. This segment will discuss recent IFRS developments, with a focus on the key disclosures about uncertainties and explore how organizations can improve transparency in their financial statements.

IFRS 18: key application considerations and practical implementation challenges

IFRS 18 Presentation and Disclosure in Financial Statements not only changes all organizations’ financial statement presentation and disclosures, the implications to finance teams go beyond financial reporting. This segment will explore key application considerations and the consequential impact on other IFRS standards, and delve into practical implementation challenges such as data and chart of accounts considerations.

Accounting policies: embedding consistency across reporting processes and systems

As organizations grow in scale and complexity, differences in accounting policies and practices across business units and jurisdictions can increase the risk of financial misstatements and create inefficiencies in the financial close and consolidation process. This segment will discuss how accounting policy harmonization can help finance teams mitigate these risks and strengthen the reliability of financial reporting across the organization. It will explore practical approaches to aligning accounting treatments and practices, improving accounting governance frameworks, and establishing the processes and systems to support more consistent, efficient and scalable financial reporting.

Beyond the balance sheet: understanding intangible assets through a reporting lens

Many key value drivers today are intangible in nature and not fully reflected on the balance sheet, yet these assets often underpin a company's competitive advantage, future growth prospects and long-term value creation. This session will explore how information contained across annual reports, investor and other corporate communications can provide insights into a company's intangible assets and the factors that drive business performance and value creation. It will discuss how such insights can support more effective communication with stakeholders by providing a richer understanding of a company's performance, strategy and long-term prospects.

Singapore Sustainability Disclosure Standards and ISSB: connectivity with financial reporting

Singapore's sustainability reporting landscape continues to evolve following the regulatory requirements by ACRA and SGX for companies to disclose the impact of climate-related risks on their prospects in alignment with the IFRS Sustainability Disclosure Standards by the International Sustainability Standards Board (ISSB). Such disclosures put strong focus on the connectivity between sustainability disclosures and financial statements.

The session will discuss the evolving sustainability regulatory landscape, including the latest draft of Singapore Sustainability Disclosure Standards (SDS), practical insights on climate risk management and the growing role of accounting and finance teams in climate-related financial disclosures.

Key tax updates impacting financial reporting

• Pillar Two in practice: from first-year compliance to operating readiness
  As organizations move beyond their initial Pillar Two compliance efforts, attention is shifting toward sustainable operational readiness. This session will explore key developments, practical challenges and leading practices for embedding Pillar Two requirements into ongoing business and reporting processes.
  
  
• Notional share-based compensation cost for transfer pricing
  IRAS recently released guidance on the treatment of notional share-based compensation cost for transfer pricing purposes. This segment will discuss the key principles and practical implications for businesses, including considerations for transfer pricing policies and documentation.
  
  
• GST InvoiceNow: navigating key implications
  The adoption of InvoiceNow continues to reshape the indirect tax and compliance landscape. This segment will provide an update on recent developments and discuss the key implications for businesses.

Agentic AI in finance and reporting operations
AI is increasingly being used to support finance and reporting activities, creating opportunities to improve efficiency, enhance analysis and strengthen decision-making. This session will provide an overview of emerging agentic AI capabilities and their potential application within finance and reporting operations. It will also discuss the practical considerations for adoption, including data readiness, process standardization and the implications for finance teams and their operating models.

Panel discussion - Accelerating finance with AI: balancing innovation, trust and control
As finance functions embrace AI and other emerging technologies, finance leaders must balance innovation with governance, control and accountability. In this interactive panel discussion, we have invited experienced finance leaders to share their perspectives on AI adoption and maintaining trust in AI-enabled reporting while ensuring the right governance and controls are established to manage these transformations.

Fees:

Clients and EY alumni: $550
Public: $650

Please register your interest if you wish to join this event. You will receive a confirmation email if your registration is successful.

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