All you need on UK Accounting, Reporting & Corporate Governance
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  • Deloitte comment letter on FRED 80

    12 Aug 2022

    We have commented on Financial Reporting Exposure Draft (FRED) 80: 'Draft amendments to FRS 100 Application of Financial Reporting Requirements'.

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  • Deloitte comment letter on the draft ESRS

    10 Aug 2022

    We have commented on the draft European Sustainability Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG) and released for comment in April 2022.

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  • FRC and FCA publish reports on TCFD compliance by premium-listed companies

    03 Aug 2022

    The Financial Reporting Council (FRC) and the Financial Conduct Authority (FCA) have each published reports assessing the quality of Task Force on Climate-related Financial Disclosures (TCFD) by premium-listed companies which were required for periods commencing on or after 1 January 2021. The FRC also reviewed the extent of climate-related disclosures within the financial statements and provides better practice disclosures which it encourages companies to refer to when preparing or seeking to improve their own disclosures.

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  • IASB publishes short video on results of its agenda consultation

    03 Aug 2022

    On 29 July, the International Accounting Standards Board (IASB) concluded its third agenda consultation by releasing a feedback statement. In a video now released, IASB Chair Andreas Barckow discusses the reasons for the IASB’s decisions as result of the agenda consultation and how the IASB responded to the extensive feedback from its diverse stakeholders.

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  • FRC Lab calls for participants for a new project on Stewardship reporting

    11 Aug 2022

    The Financial Reporting Council Lab (FRC Lab) is inviting asset owners (pension funds, insurers) and investment consultants to participate in a new project for the FRC’s Corporate Governance and Stewardship team looking at how they use the stewardship reports of asset managers.

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  • EFRAG publishes July 2022 issue of EFRAG Update

    04 Aug 2022

    The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during July 2022.

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  • Deloitte comment letter on FRED 80 Image

  • Deloitte comment letter on FRED 80

    published 12 Aug 2022

    We have commented on Financial Reporting Exposure Draft (FRED) 80: 'Draft amendments to FRS 100 Application of Financial Reporting Requirements'.

  • EFRAG endorsement status report 12 August 2022 Image

  • EFRAG endorsement status report 12 August 2022

    published 12 Aug 2022

    The endorsement status report has been updated to reflect that European Union has endorsed the amendments to IAS 12 'Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction'.

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  • IPSAS in your pocket — 2022 edition (Updated)

    published 11 Aug 2022

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2022. This edition has been update to include IPSAS 43 and IPSAS 44.

  • Deloitte comment letter on the draft European Sustainability Reporting Standards (ESRS) Image

  • Deloitte comment letter on the draft European Sustainability Reporting Standards (ESRS)

    published 10 Aug 2022

    Deloitte supports consistent reporting of high-quality, relevant, reliable and comparable information that will enable investors and other relevant stakeholders to make decisions that support the transition to a green and inclusive economy. The draft European Sustainability Reporting Standards (ESRS) are comprehensive and generally have the potential to result in relevant information, but we have key concerns that they will create issues for the quality of the information provided, the effective implementation and enforceability of the standards, and consequently will not support the ultimate objective.

  • Accounting roundup — July 2022 Image

  • Accounting roundup — July 2022

    published 27 Jul 2022

    This Accounting roundup, covering the period April 2022 through to June 2022, 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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  • 2022 update on half-yearly financial reporting

    published 14 Jul 2022

    Uncertainty remains a key factor for companies to deal with when preparing 2022 half-yearly financial reports. Companies face a wide range of challenges due to the ongoing impacts of the pandemic, climate change, rising commodity prices and inflation, global supply chain disruption and labour shortages, with many issues exacerbated by the conflict between Russia and Ukraine. For those companies directly impacted by the conflict, uncertainty remains over future operations in and trade with affected and neighboring regions and the impact of sanctions. Whilst companies will be more familiar with reporting in times of uncertainty, timely and high-quality interim reporting that reflects the ongoing uncertainties companies face and their response to those uncertainties remains as important to investors, creditors, and other stakeholders as ever.

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