The research outlines the principal elements of the 28 Member States’ laws, and will provide insight on the direction non-financial reporting is headed in Europe. The November 22 event will address how the implementation of the Directive can positively contribute to the integration of sustainability factors into companies.

For more information and registration, visit the Accountancy Europe's website.

Topics discussed during the investor podcast include the following:

• Overview of the new revenue guidance
• Loyalty points
• Ancillary services and change fees
• Breakage for unused tickets
• Transition to the new guidance

View the podcast on the FASB’s YouTube channel.

He spoke exclusively to Dimensions about the SEC's commitment to XBRL, examples of how XBRL is proving beneficial to the SEC, data quality concerns and more.

Review the speech on the Merrill Corporation's website.

The report addresses some of the key financial reporting issues the UK will face post-Brexit. It also offers 16 recommendations aimed at policymakers and their constituents in response to some of the principal questions that have been raised on the subject. These questions include:

• What will Brexit mean for UK financial reporting?
• Should the scope of the current regulatory framework be revisited?
• How can the UK continue to be a major player in global standard-setting?

The report also examines three options available to the UK in its expected post-Brexit position as a country adhering to IFRS, but sitting outside EU jurisdiction:

• EU-adopted IFRS continue to be applied by UK listed companies and the UK continues to participate in EFRAG decision making.
• UK listed companies are required to use IFRS as issued by IASB, without any mechanism for rejecting new standards.
• The UK establishes some form of national endorsement mechanism.

Review the full report on the ICAEW's website.

The agenda paper:

1. compares the Board’s tentative decisions with the FASB Amendments;
2. explains the main differences; and
3. asks for ASAF members’ advice on the differences between the Board’s tentative decisions and the FASB Amendments.

Appendix A of this paper includes a table that shows a summary of all the Board’s tentative decisions against the FASB decisions.

Review the agenda paper on the IASB's website.

For both agenda items, background notes have been prepared by the UNCTAD secretariat to facilitate deliberations. The papers can be downloaded from the UNCTAD website:

• Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals
• The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making

General information on the session, including a provisional agenda for the meeting, is available on the United Nations website.

Below is an analysis of all changes made to the work plan since our last analysis on July 21, 2017.

Standard-setting projects

• Conceptual Framework — the revised version of the Conceptual Framework is now expected in the first quarter of 2018 (was: fourth quarter of 2017)
• Disclosure initiative — Materiality — an ED on the definition of materiality and a practice statement on materiality were issued on 14 September; accordingly, the project on the practice statement was removed from the work plan; the ED is open for comment until 15 January 2018

Maintenance project

• Changes in accounting policies and estimates — the work plan reflects that the ED has been published
• Annual improvements 2015-2017 — final amendments are now expected in December 2017
• Clarifications arising from the post-implementation review of IFRS 8 — a feedback statement on the ED is expected in December 2017 (was: Q4 2017)I
• IAS 19 — Remeasurement at a plan amendment, curtailment or settlement — final amendments are now expected in December 2017 (was: first half of 2018)
• IAS 16 — Proceeds before intended use — a feedback statement on the ED is expected in December 2017

Research projects

• Business Combinations under Common Control — a discussion paper is now expected in the second half of 2018 (was: first half of 2018))
• Financial instruments with characteristics of equity — a discussion paper is now expected in the first half of 2018
• Post-implementation review — IFRS 13 — a feedback statement on the PIR is expected in December 2017

Other projects

• IFRS Taxonomy update for IFRS 17 — now expected in December 2017

The revised IASB work plan is available on the IASB's website.

Both, the video and the leaflet, are very general in nature. They can be accessed through the press release on the IASB's website.

The TRG members comprise of auditors and preparers. In addition, there are three observers to the group from international security regulators, insurance supervisors and actuarial organizations. Francesco Nagari, Deloitte, Partner, global IFRS insurance leader, is among the members.

The first TRG meeting is scheduled for November 13, 2017.

Review the press release and the complete list of members on the IASB's website.

The interpretive guidance will “assist companies in their efforts to comply with the pay ratio disclosure requirement mandated by Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act.” In addition, the SEC’s staff has issued guidance on the pay ratio rule that includes “hypothetical examples of use of sampling and other reasonable methodologies.”