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All you need on UK Accounting, Reporting & Corporate Governance
  • IFRS IC meeting (blue) Image
  • IFRS Interpretations Committee holds September 2019 meeting

    18 Sep 2019

    The IFRS Interpretations Committee met in London on 17 September 2019 to discuss nine issues, including three new interpretation requests. We have posted Deloitte observer notes for the technical issues discussed during this meeting.

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

    18 Sep 2019

    The IASB will meet in London on 24–26 September 2019 to discuss 15 topics. 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.

  • IFASS (International Forum of Accounting Standard Setters) (dark green) Image
  • Agenda for the October 2019 IFASS meeting

    18 Sep 2019

    The International Forum of Accounting Standard Setters (IFASS) will meet in London on 1–2 October 2019. This will be the first meeting under the new IFASS Chair Mr Yasunobu Kawanishi, Board member of the Accounting Standards Board of Japan (ASBJ).

  • IASB meeting (blue) Image
  • September 2019 IASB meeting agenda posted

    13 Sep 2019

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24–26 September 2019. There are 15 topics on the agenda.

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  • Short-term leases Image
  • Short-term leases

    published 19 Sep 2019

    This publication provides a step-by-step explanation of the accounting implications of the various subsequent changes that might impact a short-term lease’s classification using practical and easy to follow examples.

  • A Closer look — Capital maintenance and distributions under the spotlight Image
  • A Closer look — Capital maintenance and distributions under the spotlight

    published 18 Sep 2019

    Companies’ capital allocation and dividend policies are a specific area of investor focus and high up on the political agenda. Investors now expect greater transparency around dividend policy and capital allocation and some are calling for an audited figure for distributable reserves. Further calls for improvements have come from the government and the Investment Association who have called on all listed companies to include their distribution policy within their annual report and accounts. With the introduction of new strategic report requirements, effective for accounting periods beginning on or after 1 January 2019, it is expected that disclosure will improve. However, if those requirements and investor pressure do not improve disclosure, the government has indicated that it will move to mandate disclosure of capital allocation and dividend policy by companies. This Closer look publication explores the fundamentals of the UK Capital maintenance regime, identifies common pitfalls that are often encountered in practice and highlights expectations regarding disclosure including a number of better practice examples.

  • IFRS on Point — August 2019 Image
  • IFRS on Point — August 2019

    published 16 Sep 2019

    'IFRS on Point' highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.

  • EFRAG endorsement status report 29 August 2019 Image
  • EFRAG endorsement status report 29 August 2019

    published 29 Aug 2019

    The endorsement status report has been updated to reflect the Accounting Regulatory Committee ('ARC') positive vote on 'Amendments to References to the Conceptual Framework in IFRS Standards' and 'Amendments to IAS 1 and IAS 8: Definition of Material'.

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  • Deloitte e-learning — IFRS 16 (advanced)

    published 26 Aug 2019

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 'Leases', and the application of this standard. This e-learning builds on the 'IFRS 16 Leases (basic)' e-learning module. In this module, you will deeper dive into the key principles of lease accounting and learn about areas of potential judgment in applying IFRS 16.

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  • Deloitte e-learning — IFRS 16 (basic)

    published 26 Aug 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.

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