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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image
  • Pre-meeting summaries for the January IASB meeting

    15 Jan 2018

    The IASB will meet at its offices in London on 24–25 January 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.

  • IASB meeting (blue) Image
  • January 2018 IASB meeting agenda posted

    13 Jan 2018

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24 and 25 January 2018. There are six topics on the agenda with the longest slots reserved for primary financial statements and the post-implementation review of IFRS 13 'Fair Value Measurement'.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG TEG meeting January 2018

    12 Jan 2018

    The European Financial Reporting Advisory Group (EFRAG) will hold a TEG meeting on 17 and 18 January 2018 in Brussels.

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  • Deloitte comment letter on the IASB's proposed requirements regarding changes in accounting policies and estimates Image
  • Deloitte comment letter on the IASB's proposed requirements regarding changes in accounting policies and estimates

    published 16 Jan 2018

    While we agree with the Board that there is insufficient guidance in IAS 8 for those that apply IFRS to distinguish between changes in accounting policies and changes in accounting estimates, our assessment is that the proposed changes will not provide the clarity that stakeholders need to distinguish between a change in estimate and a change in accounting policy to the extent expected. Furthermore, we note that the Board plans to publish additional proposals to amend IAS 8 in relation to changes in accounting that result from agenda decisions issued by the IFRS Interpretations Committee. Rather than develop piece-meal amendments we think the Board should step back and look at the issue more comprehensively.

  • IFRS on Point — December 2017 Image
  • IFRS on Point — December 2017

    published 08 Jan 2018

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

  • EFRAG endorsement status report 15 December 2017 Image
  • EFRAG endorsement status report 15 December 2017

    published 15 Dec 2017

    The endorsement status report has been updated to reflect that the IASB has issued 'Annual Improvements to IFRS Standards 2015-2017 Cycle' and that EFRAG has published draft endorsement advice on 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.

  • IFRS on Point — November 2017 Image
  • IFRS on Point — November 2017

    published 08 Dec 2017

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

  • GIB Code consultation Image
  • Governance in brief — FRC consults on a new-style UK Corporate Governance Code

    published 05 Dec 2017

    The FRC has published a new-style UK Corporate Governance Code for consultation together with revised Guidance on Board Effectiveness and some questions on the future of the Stewardship Code. This is not a tweaking of the Code as in recent years but a substantial re-write and simplification/reduction with a focus on the company’s approach to governance through the application of the Code principles - principles which emphasise the value of good corporate governance to long-term success. The revised Code also incorporates elements of the Government’s corporate governance reform agenda. The consultation period lasts until 28 February 2018.

  • Podcast (mid blue) Image
  • Stay Tuned Online - IFRS and UK GAAP Update November 2017

    published 30 Nov 2017

    The following topics are covered in November 2017's Stay Tuned Online: 1) Reminders for 2017 year-ends; 2) Annual report insights 2017; 3) IFRS developments; 4) UK GAAP developments; and 5) Other corporate reporting news.

  • Governance in focus - On the board agenda 2018 Image
  • Governance in focus — On the board agenda 2018

    published 27 Nov 2017

    As 2017 draws to a close, our review of hot topics for boards and committees for the 2018 reporting season covers both areas of regulatory focus as well as emerging themes.

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