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All you need on UK Accounting, Reporting & Corporate Governance
  • Calendar Image
  • New and revised pronouncements as at 31 December 2019

    06 Dec 2019

    Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 31 December 2019. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

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  • December 2019 IASB meeting agenda posted

    03 Dec 2019

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 11–12 December 2019. There are nine topics on the agenda.

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  • ESMA opposes national or regional implementation guidance for IFRSs

    28 Nov 2019

    At the 'IFRS & Regulation: Searching for Common Ground' conference convened in Bussels today by the European Financial Reporting Advisory Group (EFRAG), Steven Maijoor, Chair of the European Securities and Markets Authority (ESMA), provided a keynote speech.

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  • IFRS Interpretations Committee holds November 2019 meeting

    28 Nov 2019

    The IFRS Interpretations Committee met in London on 26 November 2019 to discuss six issues, including three new interpretation requests. We have posted Deloitte observer notes for the technical issues discussed during this meeting. New Issues

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  • IASB issues podcast on latest Board developments (November 2019)

    28 Nov 2019

    The IASB has released a podcast, featuring IASB Chair Hans Hoogervorst and Board member Darrel Scott as well as communications team member Kasia Gilewska, to discuss the deliberations at the November 2019 IASB meeting and other developments.

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  • Governance in focus — On the board agenda 2020 Image
  • Governance in focus — On the board agenda 2020

    published 05 Dec 2019

    As 2019 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. After pieces on the economic outlook, the Nine Big Shifts and the “Social Enterprise”, we pull together, in one place, a series of articles reviewing many topics on the board agenda across four key themes – responsible business, risk & internal controls, remuneration and year-end reporting & assurance. Our annual review is, once again, a full read as there is much to consider.

  • Corporate Governance Disclosure Checklist (For periods commencing on or after 1 January 2019)  Image
  • Corporate Governance Disclosure Checklist (For periods commencing on or after 1 January 2019)

    published 05 Dec 2019

    This checklist produced by Deloitte (UK) sets out the key disclosure requirements under the Listing Rules, the Disclosure Guidelines and Transparency Rules on audit committees and corporate governance statements, the 2018 UK Corporate Governance Code, the Guidance on Risk Management and Internal Control and Related Financial and Business Reporting, the 2016 version of the Guidance on Audit Committees, the 2018 version of the Guidance on Board Effectiveness and the Statutory Audit Services for Large Companies Market Investigation (Mandatory Use of Competitive Tender Processes and Audit Committee Responsibilities) Order 2014.

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  • Deloitte e-learning — IFRS 3

    published 05 Dec 2019

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 3 'Business Combinations', and the application of this Standard. Topics covered include the definition of a business combination, amounts included in consideration transferred, recognition and measurement principles, and accounting for goodwill.

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  • Deloitte e-learning — IAS 40

    published 05 Dec 2019

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 40 'Investment Property', and the application of this Standard. Topics covered include the identification of investment property, measuring investment property at fair value, changes in classification, and accounting for investment property disposals.

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  • Deloitte e-learning — IFRS 16 (basic)

    published 03 Dec 2019

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 'Leases', and the application of this standard. In this e-learning module you will learn about how to identify whether a contract is within the scope of the standard and the key principles of lease accounting.

  • Deloitte comment letter on the IASB's proposed amendments to IAS 1 and the Materiality Practice Statement  Image
  • Deloitte comment letter on the IASB's proposed amendments to IAS 1 and the Materiality Practice Statement

    published 29 Nov 2019

    Whilst we agree that it is useful to replace “significant” by “material”, we are concerned that without further guidance, the assessment of whether an accounting policy is material may be driven primarily by quantitative considerations. This is why we suggest that additional guidance is added to IAS 1 to highlight that the assessment of materiality should be based on whether the transaction, other event or condition to which the accounting policy relates is material in size or nature or a combination of both.

  • Report on the H2 2019 IFASS meeting  Image
  • Report on the H2 2019 IFASS meeting

    published 27 Nov 2019

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 1 and 2 October 2019.

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