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FRC announces immediate revisions to the UK Stewardship Code
26 Jul, 2024
The Financial Reporting Council (FRC) has announced immediate revisions to the UK Stewardship Code reporting requirements and is committed to five priority areas of review as it continues to revise the Code.
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HM Treasury publishes exposure draft of phase 3 of its TCFD-aligned disclosure application guidance
26 Jul, 2024
HM Treasury has published an exposure draft of phase 3 of its guidance on applying the Task Force on Climate-related Financial Disclosure (TCFD) recommendations in central government and, where appropriate, the wider public sector.
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ISSB publishes implementation insights podcast
25 Jul, 2024
The International Sustainability Standards Board (ISSB) has published its second podcast in a series titled 'ISSB Implementation Insights'. The podcast shares insights from the June 2024 meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG).
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IASB proposes amendments regarding translations to a hyperinflationary presentation currency
25 Jul, 2024
The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/4 'Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)'. Comments are requested by 22 November 2024.
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Webcast on implementing IFRS 19
24 Jul, 2024
The IASB has released a twenty-minute webcast offering an overview of the new accounting standard and its benefits for eligible subsidiaries as well as practical insights into its implementation.
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Summary of the June 2024 joint CMAC-GPF meeting
23 Jul, 2024
Representatives from the International Accounting Standards Board (IASB) met with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) on 13–14 June 2024 by video conference call and in the IFRS Foundation's office in London. A meeting summary from the joint meeting have now been released.
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UKEB adopts Lack of Exchangeability (Amendments to IAS 21)
21 Jul, 2024
The UK Endorsement Board (UKEB) has adopted 'Lack of Exchangeability (Amendments to IAS 21)' issued by the International Accounting Standards Board (IASB) in August 2023.
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Pre-meeting summaries for the July 2024 ISSB meeting
19 Jul, 2024
The IASB will meet in Montreal on 24-25 July 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB staff and point out the main issues to be discussed by the ISSB and the staff recommendations.
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FRC welcomes government legislation to modernise regulatory toolkit
19 Jul, 2024
The Financial Reporting Council (FRC) has welcomed the Government’s announcement of draft legislation to modernise its regulatory toolkit.
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Pre-meeting summaries for the July 2024 IASB meeting
19 Jul, 2024
The IASB will meet in London on 22-24 July 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised 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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HM Treasury publishes 2024/25 sustainability reporting guidance for central government
26 Jul, 2024
HM Treasury has published updated guidance setting out the principles and standards underpinning sustainability reporting for use in central government. The guidance applies to reporting periods from 2024-25.
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FRC launches market study on NHS audit market
26 Jul, 2024
The Financial Reporting Council (FRC) has launched a comprehensive market study into the audit market for National Health Service (NHS) providers and Integrated Care Boards (ICBs).
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FRC publishes its sixth Annual Enforcement Review
26 Jul, 2024
The Financial Reporting Council (FRC) has published its sixth Annual Enforcement Review ("the Review) which provides a summary of FRC enforcement activity for the year ending 31 March 2024. The Review reports on case activity and numbers, timeliness and sanctions imposed for misconduct and breaches of standards which totalled £48.2m in the year.
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Summary of the May 2024 DPOC meeting
19 Jul, 2024
The Due Process Oversight Committee (DPOC) met via video conference call on 29 May 2024. A summary of the meeting is now available.
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IFRS Foundation Trustees hold June 2024 meeting
17 Jul, 2024
The IFRS Foundation Trustees met by video conference on 24 June 2024.
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UKEB and IASB to host a joint webinar on IFRS 18
17 Jul, 2024
The UK Endorsement Board (UKEB) and the International Accounting Standards Board (IASB) will host a joint webinar on IFRS 18 'Presentation and Disclosure in Financial Statements'.
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EFRAG publishes June 2024 issue of EFRAG Update
17 Jul, 2024
EFRAG (formerly the European Financial Reporting Advisory Group) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during June 2024.
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GRI updates analysis tool on the SDGs and underlying targets
15 Jul, 2024
The Global Reporting Initiative (GRI) has updated its analysis tool on the UN Sustainable Development Goals (SDGs) and underlying targets.
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Report of the May 2024 Emerging Economies Group meeting
12 Jul, 2024
The 27th meeting of the IASB's Emerging Economies Group (EEG) was held on 28–29 May 2024. The IASB has published a full report of the meeting.
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Agenda papers available for the UKEB public board meeting on 18 July 2024
11 Jul, 2024
The meeting agenda and papers for the UK Endorsement Board (UKEB) public board meeting on 18 July 2024 are available.
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IPSAS in your pocket — July 2024 edition
published 23 Jul, 2024
This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, effective for financial statements for annual periods beginning on or after 1 July 2024.
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Deloitte comment letter on the IASB’s exposure draft on the addendum to the exposure draft third edition of the IFRS for SMEs Accounting Standard
published 19 Jul, 2024
We have commented on IASB’s Exposure Draft 'Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard'.
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EFRAG endorsement status report 19 July 2024
published 19 Jul, 2024
The endorsement status report has been updated to reflect that the IASB has issued 'Annual Improvements to IFRS Accounting Standards — Volume 11'.
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Accounting roundup — July 2024
published 17 Jul, 2024
This Accounting roundup, covering the period April 2024 through to June 2024, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
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Deloitte comment letter on IASB's exposure draft on business combinations
published 15 Jul, 2024
We have commented on the IASB's Exposure Draft 'Business Combinations — Disclosures, Goodwill and Impairment.'
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Group plc — Illustrative half-yearly financial report for the year ended 30 June 2024
published 11 Jul, 2024
This publication contains an illustrative half-yearly financial report for Group plc for the six months ended 30 June 2024 illustrating the typical disclosures which will be required of a UK listed company with subsidiaries and associates preparing a condensed set of financial statements in accordance IAS 34 Interim Financial Reporting and reporting in line with the Disclosure Guidance and Transparency Rules (DTR) contained within the Financial Conduct Authority (FCA) handbook.
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Governance in focus — On the board agenda — half year 2024
published 10 Jul, 2024
In this half year “On the Board Agenda,” we provide a round-up and reminder on some of the hot topics which boards need to be aware of across the governance landscape.
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IFRS on Point — June 2024
published 03 Jul, 2024
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
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EFRAG endorsement status report 27 June 2024
published 28 Jun, 2024
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.
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Report on the H1 2024 IFASS meeting
published 26 Jun, 2024
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in a hybrid format on 17-19 April 2024.
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ISSB Meeting — 24-25 July 2024
Start: 24 Jul, 2024 - End: 25 Jul, 2024
The ISSB will meet in Montreal on 24-25 July 2024.
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IASB Meeting — 22–24 July 2024
Start: 22 Jul, 2024 - End: 24 Jul, 2024
The IASB will meet in its offices in London on 22–24 July 2024.
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IASB Meeting — 19–21 June 2024
Start: 19 Jun, 2024 - End: 21 Jun, 2024
The IASB met in its offices in London on 19–21 June 2024 and held a joint meeting with the FASB via video conference on 21 June 2024.
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ISSB Meeting — 12 June 2024
Start: 12 Jun, 2024 - End: 12 Jun, 2024
The ISSB will meet in a hybrid format (virtual and in Frankfurt) on 12 June 2024.
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IFRS Interpretations Committee meeting — 11 June 2024
Start: 11 Jun, 2024 - End: 11 Jun, 2024
The IFRS Interpretations Committee met on 11 June 2024.
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IASB Meeting — 20 and 22 May 2024
Start: 20 May, 2024 - End: 22 May, 2024
The IASB met in its offices in London on 20 and 22 May 2024.
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ISSB Meeting — 16 May 2024
Start: 16 May, 2024 - End: 16 May, 2024
The ISSB met in Montreal on 16 May 2024.
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ISSB Meeting — 23 April 2024
Start: 23 Apr, 2024 - End: 23 Apr, 2024
The ISSB met in Frankfurt on 23 April 2024.
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IASB Meeting — 22–25 April 2024
Start: 22 Apr, 2024 - End: 25 Apr, 2024
The IASB met in its offices in London on 22–25 April 2024.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar, 2024 - End: 21 Mar, 2024
The IASB met in its offices in London on 18–21 March 2024.