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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image
  • IASB tentatively decides to defer the IFRS 17 effective date

    14 Nov 2018

    At its meeting currently held in London, the IASB discussed the effective date of IFRS 17 'Insurance Contracts' and tentatively decided to defer it to annual periods beginning on or after 1 January 2022. The IASB also tentatively decided to defer the fixed expiry date for the temporary exemption to IFRS 9 in IFRS 4 by one year so that all insurance entities must apply IFRS 9 for annual periods on or after 1 January 2022.

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  • Discussions at the fifth IASB Research Forum

    12 Nov 2018

    The International Accounting Standards Board (IASB) hosted its fifth Research Forum on 11 and 12 November 2018 in Sydney. The meeting saw the presentation of six academic papers, responses by academics and standard-setters as well as panel discussions.

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  • CRD announces two-year project for better alignment

    08 Nov 2018

    At the World Congress of Accountants in Sydney, Australia, the Corporate Reporting Dialogue (CRD), which brings together organisations that have significant international influence on the corporate reporting landscape, has announced two-year project focused on aligning the standards and frameworks of its members.

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  • SASB issues industry-specific sustainability accounting standards

    08 Nov 2018

    The US Sustainability Accounting Standards Board (SASB) has issued the world's first set of industry-specific sustainability accounting standards covering financially material issues in 77 industries. The standards aim at providing investors with in-depth information about the impact of a company’s actions on society and the environment - they come at a time of increased investor concern about companies' business practices.

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  • FRC Lab guidance on reporting performance metrics

    07 Nov 2018

    The Financial Reporting Lab of the Financial Reporting Council (FRC) has published guidance for companies on the presentation of performance metrics in their reporting following calls for clarity from investors.

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  • Summary of the October 2018 ASAF meeting now available

    07 Nov 2018

    The staff of the International Accounting Standards Board (IASB) have made available a summary of the discussions of the Accounting Standards Advisory Forum (ASAF) meeting held in London on 4 October 2018.

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  • Pre-meeting summaries for the November IASB meeting

    07 Nov 2018

    The IASB is meeting on Wednesday 14 and Thursday 15 November 2018. 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.

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  • IFRS on Point — October 2018 Image
  • IFRS on Point — October 2018

    published 15 Nov 2018

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

  • Need to Know - IASB amends the definition of material Image
  • Need to Know - IASB amends the definition of material

    published 14 Nov 2018

    This publication discusses the recent amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors that have been published by the IASB.

  • Accounting Roundup October 2018 Image
  • Accounting Roundup October 2018

    published 31 Oct 2018

    This accounting roundup, covering the period July 2018 through to September 2018, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

  • EFRAG endorsement status report 24 October 2018 Image
  • EFRAG endorsement status report 24 October 2018

    published 24 Oct 2018

    The endorsement status report has been updated to reflect that the IASB has issued 'Definition of a Business (Amendments to IFRS 3)' and that the European Union has formally adopted IFRIC 23 'Uncertainty over Income Tax Treatments'.

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  • Deloitte e-learning — IAS 19

    published 24 Oct 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 19 'Employee Benefits', and the application of this Standard. Topics covered include accounting for short-term employee benefits, accounting for defined contribution plans and defined benefit plans, treatment of other long term employee benefits, and identifying and accounting for termination benefits.

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  • Deloitte e-learning — IFRS 11

    published 24 Oct 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 11 'Joint Arrangements', and the application of this Standard. Topics covered include the concept of 'joint control', classifying joint arrangements in practical situations, and accounting treatments for joint arrangements.

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