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All you need on UK Accounting, Reporting & Corporate Governance
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    IASB (International Accounting Standards Board) (blue) Image
  • Recordings from the IASB research forum

    09 Dec 2016

    The third IASB Research Forum was held in conjunction with the 2016 Contemporary Accounting Research (CAR) conference that took place in Waterloo, Ontario, Canada on 15 and 16 October 2016. The Canadian Accounting Standards Board (AcSB) sponsored a webcast of the event and has now made available recordings on YouTube.

  • AICPA (American Institute of CPAs) (lt green) Image
  • CAQ issues publication on non-GAAP measures

    09 Dec 2016

    The Center for Audit Quality (CAQ) of the American Institute of Certified Public Accountants (AICPA) has released a publication 'Non-GAAP Financial Measures: Continuing the Conversation'.

  • IVSC (International Valuation Standards Council) (lt blue) Image
  • IVSC publishes pre-publication draft of IVS 2017

    09 Dec 2016

    In April and June 2016, the International Valuation Standards Council (IVSC) issued exposure drafts of proposed new International Valuation Standards (IVSs) that will make up the 2017 IVS. The IVSC discussed the comments received on these drafts in September and October 2016 and has now released a pre-publication draft of the standards.

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  • FRRP findings in respect of strategic report and operating segments

    08 Dec 2016

    The Financial Reporting Council (FRC) has issued a press release of the findings of the Financial Reporting Review Panel (FRRP) stemming from its review of the annual report and accounts of Sports Direct International plc for the year ended 26 April 2015.

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  • Hans Hoogervorst discusses pension liability

    08 Dec 2016

    At the Institute of Pension Education in Rotterdam, IASB Chairman Hans Hoogervorst spoke about pension liabilities and the effect of a low interest rate environment.

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  • New Interpretation on foreign currency transactions and advance consideration

    08 Dec 2016

    The International Accounting Standards Board (IASB) has published IFRIC 22 'Foreign Currency Transactions and Advance Consideration' developed by the IFRS Interpretations Committee to clarify the accounting for transactions that include the receipt or payment of advance consideration in a foreign currency.

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  • IASB concludes the 2014-2016 annual improvements cycle

    08 Dec 2016

    The IASB has issued 'Annual Improvements to IFRS Standards 2014–2016 Cycle'. The pronouncement contains amendments to three International Financial Reporting Standards (IFRSs) as result of the IASB's annual improvements project.

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  • Hans Hoogervorst discusses the IASB's future

    06 Dec 2016

    During the annual American Institute of Certified Public Accountants (AICPA) Conference on Current SEC and PCAOB Developments in Washington, D.C., IASB Chairman Hans Hoogervorst spoke about global current events and what to expect from the IASB in the upcoming year and beyond.

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  • EFRAG endorsement status report 8 December 2016 Image
  • EFRAG endorsement status report 8 December 2016

    published 08 Dec 2016

    This endorsement status report update reflects that the International Accounting Standards Board (IASB) published (1) Annual Improvements to IFRS Standards 2014–2016 Cycle, (2) IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration, and (3) Amendments to IAS 40: Transfers of Investment Property on 8 December 2016. Endorsements of the amendments and IFRIC standard for use in the European Union are currently expected in the second half of 2017.

  • IFRS on point — November 2016 Image
  • IFRS on point — November 2016

    published 06 Dec 2016

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

  • Governance in brief — Government issues Green Paper on corporate governance reform Image
  • Governance in brief — Government issues Green Paper on corporate governance reform

    published 02 Dec 2016

    The Department for Business, Energy & Industrial Strategy (BEIS) has issued a Green Paper seeking views on how to improve the UK corporate governance framework and setting out options for updating the framework and reforming executive remuneration. The aim of the Green Paper is to consider what changes might be appropriate in the UK corporate governance regime to help ensure that we have an economy that works for everyone

  • Governance in brief — Changes to auditor independence rules Image
  • Governance in brief — Changes to auditor independence rules

    published 28 Nov 2016

    Audit committees should take action now to review their policy on non-audit services provided by the external auditor. For 31 December 2016 year ends, any revisions to the policy need to have been put in place by that date, and any newly prohibited services ceased by 1 January 2017.

  • Accounting Roundup - Closing Out 2016 Image
  • Accounting Roundup - Closing Out 2016

    published 28 Nov 2016

    Welcome to our one-stop guide for all the issues you need to consider as you prepare your 2016 accounts and look forward to 2017.

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