All you need on UK Accounting, Reporting & Corporate Governance
  • WSS (World Standard Setters) (mid blue) Image

  • Upcoming WSS meeting — papers available

    20 Sep, 2024

    The next World Standard-setters meeting will be held on 23–24 September 2024 in London. The papers for the meeting as well as links to the sessions that will be broadcast live are now available on the IASB website.

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  • IFRS Foundation hosts conference on integrated thinking and reporting

    20 Sep, 2024

    On 18 October 2024, the IFRS Foundation will host an event 'IFRS Foundation Integrated Thinking and Reporting Conference' in Milan, which will bring together industry leaders, standard setters, and academics to share insights and best practices in integrated thinking and reporting.

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  • Pre-meeting summaries for the September 2024 ISSB meeting

    16 Sep, 2024

    The IASB will meet in Frankfurt on 18 September 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.

  • IASB meeting (blue) Image

  • Pre-meeting summaries for the September 2024 IASB meeting

    12 Sep, 2024

    The IASB is meeting in London on 16-18 September 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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  • GRI (Global Reporting Initiative) (green) Image

  • GRI and IFVI sign new memorandum of understanding

    10 Sep, 2024

    The Global Reporting Initiative (GRI) and the International Foundation for Valuing Impacts (IFVI) have signed a Memorandum of Understanding aimed at making sustainability data as accessible, actionable and comparable as financial data.

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  • EFRAG publishes XBRL Taxonomy for ESRSs set 1

    30 Aug, 2024

    EFRAG has published the XBRL Taxonomy for set 1 of the European Sustainability Reporting Standards (ESRSs). This taxonomy enables the digital tagging of information disclosed applying the ESRSs.

  • IVSC (International Valuation Standards Council) (lt green) Image

  • IVS to become freely available from 2025

    30 Aug, 2024

    The International Valuation Standards Council (IVSC) has decided that the latest edition of the International Valuation Standards (IVS) will be freely accessible to the public in a digital format via the IVSC's website beginning January 2025.

  • WSS (World Standard Setters) (mid blue) Image

  • Upcoming World Standard-setters meeting

    29 Aug, 2024

    The next World Standard-setters meeting will be held on 23–24 September 2024 in London. A programme for the meeting is available on the IASB website.

  • IFRS Foundation (blue) Image
    European Union Image

  • Annual ECON exchange of views to take place next Monday

    27 Aug, 2024

    The annual exchange of views between the Committee on Economic and Monetary Affairs (ECON) of the European Parliament and representatives of the IFRS Foundation will take place on 2 September. The Chairman of the IFRS Foundation Trustees, the IASB Chair and the ISSB Chair will travel to Brussels to answer questions of the Parliamentarians.

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  • IFRS in your pocket 2024 Image

  • IFRS in your pocket 2024

    published 19 Sep, 2024

    'IFRS in your pocket' is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the IASB and ISSB. Backing this up is information about the IASB, the ISSB and an analysis of the use of IFRS Accounting Standards around the world. This combination has made 'IFRS in your pocket' the ideal guide, update and refresher for everyone involved. The information included in this edition of 'IFRS in your pocket' reflects developments until 31 August 2023.

  • IFRS Illustrative Financial Statements 2024 Image

  • IFRS Illustrative Financial Statements 2024

    published 18 Sep, 2024

    The illustrative financial statements of International GAAP Holdings Limited for the year ended 31 December 2024 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific IFRS Accounting Standard. UK IFRS reporters will also need to consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

  • IFRS on Point — August 2024 Image

  • IFRS on Point — August 2024

    published 04 Sep, 2024

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

  • CRI Climate transition plan disclosures Image

  • Corporate Reporting Insights — Climate transition plan disclosures

    published 09 Aug, 2024

    With climate change at the top of global priorities, investors and regulators are calling for greater transparency on companies’ progress and performance against their climate-related commitments and their readiness for climate transition. With the Financial Conduct Authority (FCA) already encouraging listed companies to consider the UK’s Transition Plan Taskforce (TPT) disclosure framework and the International Sustainability Standards Board’s (ISSB's) announcement that it is assuming responsibility for the TPT disclosure framework and related guidance, the focus on high quality transition plan disclosures is likely to remain. Now in its second year, our survey of annual reports looks at the first 50 annual reports issued by FTSE 100 reporters in 2024 and considers how reporting of their transition plans compares to the Task Force on Climate-related Financial Disclosures (TCFD) recommended disclosures and expected future requirements under UK-endorsed ISSB standards and the TPT disclosure framework.

  • Need to know - IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements Image

  • Need to know — IASB proposes illustrative examples for climate-related and other uncertainties in the financial statements

    published 05 Aug, 2024

    This Need to know outlines exposure draft (ED) Climate-related and Other Uncertainties in the Financial Statements—Proposed illustrative examples, published by the International Accounting Standards Board (IASB) on 31 July 2024. In the ED, the IASB proposes to add eight examples to IFRS Accounting Standards that illustrate how an entity applies the requirements in those standards to report the effects of climate-related and other uncertainties in its financial statements.

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    • IASB Meeting — 19–21 June 2024

      Start: 19 Jun, 2024 - End: 21 Jun, 2024

      The IASB met in its offices in London on 19–21 June 2024 and held a joint meeting with the FASB via video conference on 21 June 2024.

    • ISSB Meeting — 12 June 2024

      Start: 12 Jun, 2024 - End: 12 Jun, 2024

      The ISSB met in a hybrid format (virtual and in Frankfurt) on 12 June 2024.

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