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All you need on UK Accounting, Reporting & Corporate Governance
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  • The Bruce Column — How to ensure that finance takes you into the future

    23 May 2017

    In a wide-ranging video interview about the Finance for the Future Awards with our regular, resident, columnist, Robert Bruce, Jessica Fries, Executive Chairman of the Prince’s Accounting for Sustainability Project and Alan Stewart, one of the lead judges of the awards, and CFO at Tesco, looked at the achievements and growing value of the programme.

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  • ICAEW publishes guidance for assurance work on banking regulatory ratios

    23 May 2017

    The Institute of Chartered Accountants in England and Wales (ICAEW) has published guidance aimed to “promote consistency in the practices adopted for assurance work on banking regulatory ratios, including capital, liquidity and leverage ratios”. The guidance may also be of use to those commissioning relevant assurance work such as audit committees, executive management, banking regulators and other stakeholders.

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    IASB (International Accounting Standards Board) (blue) Image
  • IASB announces new website

    23 May 2017

    The IFRS Foundation announces the launch of a redesigned and easier to navigate next month.

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  • EFRAG Board meeting May 2017

    23 May 2017

    The European Financial Reporting Advisory Group (EFRAG) will hold a Board meeting on 31 May 2017 in Brussels.

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  • European stakeholders come strongly down in favour of the current endorsement process

    22 May 2017

    On 21 March 2017, the European Commission launched a public consultation on the operation of the European Supervisory Authorities (ESAs), one of which is the European Securities and Markets Authority (ESMA). The consultation document suggested that the review of the ESAs' operation might also be used to "streamline" the endorsement process in the EU by giving ESMA an "advisory role".

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  • Agenda for the May 2017 DPOC meeting

    22 May 2017

    The Trustees of the IFRS Foundation will be meeting in Tokyo from 23 to 25 May 2017. However, only the meeting of the Due Process Oversight Committee (DPOC) on 23 May will be held in public.

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  • IPSAS in your pocket — 2017 edition Image
  • IPSAS in your pocket — 2017 edition

    published 22 May 2017

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2017.

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  • Need to know — IASB issues IFRS 17 – Insurance Contracts

    published 18 May 2017

    The International Accounting Standards Board (IASB) has published a new standard, IFRS 17 'Insurance Contracts'. The new standard requires insurance liabilities to be measured at a current fulfilment value and provides a more uniform measurement and presentation approach for all insurance contracts. These requirements are designed to achieve the goal of a consistent, principle-based accounting for insurance contracts. IFRS 17 supersedes IFRS 4 'Insurance Contracts' and related interpretations and is effective for periods beginning on or after 1 January 2021, with earlier adoption permitted if both IFRS 15 'Revenue from Contracts with Customers' and IFRS 9 'Financial Instruments' have also been applied.

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  • EFRAG endorsement status report 18 May 2017

    published 18 May 2017

    This endorsement status report update reflects the issuance of IFRS 17 'Insurance Contracts' by the IASB on 18 May 2017. It is yet to be determined when endorsement might be expected.

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  • Accounting roundup - May 2017

    published 12 May 2017

    This accounting roundup, covering the period February 2017 through to April 2017, 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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  • Inflationary Economies questionnaire

    published 12 May 2017

    The Group of Latin American Accounting Standard Setters (GLASS) is performing a research project related to the recognition in the financial statements of high inflation effects and not wait until reaching hyperinflation, as IAS 29 currently requires. As part of the research project, GLASS has prepared a questionnaire and would appreciate feedback IAS Plus readers.

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  • Report on the H1 2017 IFASS meeting

    published 04 May 2017

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Taipei on 2 and 3 March 2017.

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  • Stay Tuned Online - IFRS and UK GAAP update March 2017

    published 28 Apr 2017

    The following topics are covered in the March 2017 webcast:1 - March year-end reminders, 2 - Heads up for half-yearly reporting, 3 - IFRS developments and reminders, 4 - The long-term viability statement – year 2, 5 - FRS 102 – Triennial review and 6 - Round up of other corporate reporting news.

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