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All you need on UK Accounting, Reporting & Corporate Governance
  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG TEG conference call

    21 Apr 2017

    The European Financial Reporting Advisory Group (EFRAG) will hold a TEG conference call on 26 April 2017.

  • ITCG (IFRS Taxonomy Consultative Group) (mid blue) Image
  • ITCG call for members

    20 Apr 2017

    The IASB's IFRS Taxonomy Consultative Group (ITCG) is seeking to fill two open positions.

  • IASB meeting (blue) Image
  • Pre-meeting summaries for the April IASB meeting

    19 Apr 2017

    The IASB will meet at its offices in London on 24 and 27 April 2017. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise 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.

  • FRC Image
  • FRC consults on revisions to Practice Note 15

    18 Apr 2017

    The Financial Reporting Council (FRC) has published a consultation proposing revisions to Practice Note 15: ‘The Audit of Occupational Pension Schemes in the United Kingdom’.

  • IASB meeting (blue) Image
  • April 2017 IASB meeting agenda posted

    13 Apr 2017

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24 and 27 April 2017. One session will be held jointly with the FASB.

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  • Need to know — Spotlight on key judgements and estimates disclosures Image
  • Need to know — Spotlight on key judgements and estimates disclosures

    published 20 Apr 2017

    This edition of 'Need to know' focuses on the requirements of IAS 1 'Presentation of Financial Statements' relating to the disclosure of key judgements management has made in the process of applying accounting policies and of assumptions and other sources of estimation uncertainty underlying amounts included in the accounts. These requirements are an area of investor focus and a common source of regulatory challenge.

  • IFRS on point — March 2017 Image
  • IFRS on point — March 2017

    published 10 Apr 2017

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

  • EFRAG endorsement status report 6 April 2017 Image
  • EFRAG endorsement status report 6 April 2017

    published 06 Apr 2017

    This endorsement status report update reflects that EFRAG published final endorsement advice on IFRIC 22 'Foreign Currency Transactions and Advance Consideration', 'Transfers of Investment Property (Amendments to IAS 40)', and 'Annual Improvements to IFRS Standards 2014–2016 Cycle'.

  • Webcast (mid blue) Image
  • Robert Bruce interviews — Explaining the issues around climate-related financial disclosures

    published 05 Apr 2017

    As Special Advisor to the Financial Stability Board’s Climate-related Financial Disclosures Task Force, the body which produced the Bloomberg Report, Russell Picot is at the forefront of efforts to encourage the disclosure of climate risks in annual reports. Robert Bruce, our regular, resident columnist has interviewed him and reports on the latest progress.

  • Need to know — IASB proposes improvements to IFRS 8 Image
  • Need to know — IASB proposes improvements to IFRS 8

    published 03 Apr 2017

    This newsletter outlines the proposals set out in the recent exposure draft ED/2017/2 Improvements to IFRS 8 'Operating Segments' (Proposed amendments to IFRS 8 and IAS 34) which was published by the IASB in March 2017 for public comment.

  • EFRAG endorsement status report 30 March 2017 Image
  • EFRAG endorsement status report 30 March 2017

    published 31 Mar 2017

    The endorsement status report has been updated to reflect that ARC votes and final endorsement that were still noted as "Q1 2017" are now expected in the second quarter of 2017.

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