All you need on UK Accounting, Reporting & Corporate Governance
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  • Pre-meeting summaries for the April 2024 ISSB meeting

    21 Apr, 2024

    The ISSB will meet in Frankfurt on 23 April 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the staff recommendations.

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  • Pre-meeting summaries for the April 2024 IASB meeting

    19 Apr, 2024

    The IASB will meet in London on 22-25 April 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

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  • New GPF member appointed

    18 Apr, 2024

    The Global Preparers Forum (GPF) has appointed a new member, Emmanuelle Guyomard, to serve an initial five-year term.

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  • Two webinars introducing IFRS 18

    16 Apr, 2024

    EFRAG has announced two webinars introducing IFRS 18 ‘Presentation and Disclosures in Financial Statements' - one with a general focus and one for financial institutions, insurance companies and conglomerates. The IASB will participate in both webinars.

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  • April 2024 ISSB meeting agenda posted

    12 Apr, 2024

    The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Frankfurt on 23 April 2024. The ISSB will be assessing projects to add to the work plan.

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  • April 2024 IASB meeting agenda posted

    12 Apr, 2024

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–25 April 2024. There are 10 topics on the agenda.

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  • EIOPA report on the impact of IFRS 17 in the insurance sector

    22 Apr, 2024

    The European Insurance and Occupational Pensions Authority (EIOPA) has released a report examining the implementation of IFRS 17 'Insurance Contracts' in the EU. The report evaluates the adoption of IFRS 17 by insurance undertakings and compares the calculation of insurance liabilities under IFRS 17 with the Solvency II framework.

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  • AI in standard setting

    18 Apr, 2024

    At the meeting of the International Forum of Accounting Standard Setters (IFASS) currently being held in Seoul, the standard setters discussed whether and how artificial intelligence (AI) can be used in standard setting.

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  • European Parliament approves delay of certain ESRSs

    17 Apr, 2024

    The European Parliament has voted to postpone the adoption of sector-specific European Sustainability Reporting Standards (ESRSs) and ESRSs for third-country entities by two years, until 30 June 2026.

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  • UKEB introduces research on intangibles at IFASS meeting

    17 Apr, 2024

    The International Forum of Accounting Standard Setters (IFASS) is currently holding its spring meeting in Seoul. During one presentation today, the UK Endorsement Board (UKEB) introduced two forthcoming research reports on accounting for intangibles.

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  • IPSASB consults on amendments based on IFRIC Interpretations

    17 Apr, 2024

    The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to consider IFRIC Interpretations for public comment. So far the IPSASB had not considerered interpretations issued by the IFRS Interpretations Committee for inclusion in the International Public Sector Accounting Standards (IPSAS).

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  • Digital reporting and the IFRS digital taxonomies

    11 Apr, 2024

    The IFRS Foundation has published an article 'Digital financial reporting — Facilitating digital comparability and analysis of financial reports' and has set up a new dedicated website.

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  • EC announces event on ESRS

    08 Apr, 2024

    The European Commission (EC) has announced a half-day event titled 'Supporting companies in applying the European Sustainability Reporting Standards (ESRS)' on 16 May 2024 in Brussels. Participants can either attend in person or virtually.

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  • Updated AOSSG survey on the financial reporting practices of Islamic financial institutions

    08 Apr, 2024

    The Asian-Oceanian Standard-Setters Group (AOSSG) has released the results of a follow-up survey into the financial reporting standards that Islamic financial institutions (IFIs) are legally required to comply with in their jurisdiction and the extent of compliance. The research was previously carried out on 2014 and 2016 data and has now been updated for 2022 data.

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  • Accounting roundup — April 2024 Image

  • Accounting roundup — April 2024

    published 17 Apr, 2024

    This Accounting roundup, covering the period January 2024 through to March 2024, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

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  • IFRS on Point — March 2024

    published 04 Apr, 2024

    'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.

  • Need to know — Financial reporting: IASB proposes amendments to improve reporting on acquisitions Image

  • Need to know — IASB proposes amendments to improve reporting on acquisitions

    published 28 Mar, 2024

    On 14 March 2024, the IASB published an exposure draft IASB/ED/2024/1 Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36). It contains proposed amendments that aim at enhanced information on acquisitions. This newsletter outlines the proposed amendments.

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    • ISSB Meeting — 25 January 2024

      Start: 25 Jan, 2024 - End: 25 Jan, 2024

      The ISSB held a joint meeting with the IASB in its offices in London on 25 January 2024.

    • IASB Meeting — 22–25 January 2024

      Start: 22 Jan, 2024 - End: 25 Jan, 2024

      The IASB met in its offices in London on 22–23 January 2024. On 25 January, the IASB held a joint meeting with the ISSB.

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