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Deloitte comment letter on FRED 80
12 Aug 2022
We have commented on Financial Reporting Exposure Draft (FRED) 80: 'Draft amendments to FRS 100 Application of Financial Reporting Requirements'.
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Deloitte comment letter on the draft ESRS
10 Aug 2022
We have commented on the draft European Sustainability Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG) and released for comment in April 2022.
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CIPFA LASAAC consults on the 2023/24 Code of Practice on Local Authority Accounting in the United Kingdom
08 Aug 2022
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments, via an ‘Invitation to Comment’, on the 2023/24 Code of Practice on Local Authority Accounting in the United Kingdom ('the Code') which would apply to accounting periods beginning on or after 1 April 2023.
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FRC publishes its recommendations to improve digital security disclosure
04 Aug 2022
The Financial Reporting Council Lab (FRC Lab) has published a report on digital security risk disclosure to help companies improve the disclosure of digital security strategies, risks and governance.
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FRC and FCA publish reports on TCFD compliance by premium-listed companies
03 Aug 2022
The Financial Reporting Council (FRC) and the Financial Conduct Authority (FCA) have each published reports assessing the quality of Task Force on Climate-related Financial Disclosures (TCFD) by premium-listed companies which were required for periods commencing on or after 1 January 2021. The FRC also reviewed the extent of climate-related disclosures within the financial statements and provides better practice disclosures which it encourages companies to refer to when preparing or seeking to improve their own disclosures.
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IASB publishes short video on results of its agenda consultation
03 Aug 2022
On 29 July, the International Accounting Standards Board (IASB) concluded its third agenda consultation by releasing a feedback statement. In a video now released, IASB Chair Andreas Barckow discusses the reasons for the IASB’s decisions as result of the agenda consultation and how the IASB responded to the extensive feedback from its diverse stakeholders.
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IFRS Foundation and Value Reporting Foundation complete consolidation
01 Aug 2022
The consolidation of the Value Reporting Foundation (VRF) into the IFRS Foundation has been completed.
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IASB issues podcast on latest Board developments (July 2022)
01 Aug 2022
The IASB has released a podcast featuring IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discussing deliberations at the July 2022 IASB meeting.
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ISSB issues podcast on latest Board developments (July 2022)
29 Jul 2022
The IFRS Foundation has released the first podcast discussing highlights from the inaugural ISSB meeting. The podcast is hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd.
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IASB concludes agenda consultation by releasing a feedback statement
29 Jul 2022
On 30 March 2021, the International Accounting Standards Board (IASB) launched its third public consultation to seek broad public input on the strategic direction and overall balance of its future work programme.
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EFRAG to hold Sustainability Reporting Board Meeting on 15 August 2022
12 Aug 2022
The European Financial Reporting Advisory Group (EFRAG) has announced that it will hold its Sustainability Reporting Board webcast meeting on 15 August 2022
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FRC publishes 'Key Facts and Trends in the Accountancy Profession'
11 Aug 2022
The Financial Reporting Council (FRC) has published the 20th edition of its annual ‘Key Facts and Trends in the Accountancy Profession’ publication.
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FRC Lab calls for participants for a new project on Stewardship reporting
11 Aug 2022
The Financial Reporting Council Lab (FRC Lab) is inviting asset owners (pension funds, insurers) and investment consultants to participate in a new project for the FRC’s Corporate Governance and Stewardship team looking at how they use the stewardship reports of asset managers.
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UKEB announces the establishment and membership of its first advisory group
04 Aug 2022
The UK Endorsement Board (UKEB) has announced the establishment and membership of its first advisory group - Accounting Firms & Institutes Advisory Group (AFIAG).
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UKEB publishes its final comment letter on ISSB Exposure Drafts IFRS S1 and IFRS S2
04 Aug 2022
The UK Endorsement Board (UKEB) has published its final comment letter relating to the International Sustainability Standards Board (ISSB) Exposure Drafts (EDs): S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and S2 Climate Related Disclosures (IFRS S2).
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EFRAG publishes July 2022 issue of EFRAG Update
04 Aug 2022
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during July 2022.
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FRC consults on funding the Audit, reporting and Governance Authority (ARGA)
01 Aug 2022
The Financial Reporting Council (FRC) has launched a consultation on draft proposals for how the new regulator, the Audit, reporting and Governance Authority (ARGA), should be funded.
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GRI and the United Nations Global Compact release updated publication on business reporting on the Sustainable Development Goals
01 Aug 2022
The Global Reporting Initiative (GRI) and United Nations Global Compact have released an updated version of their 2017 publication “Business Reporting on the SDGs: An Analysis of the Goals and Targets”.
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FRC publishes its fourth Annual Enforcement Review
29 Jul 2022
The Financial Reporting Council (FRC) has published its fourth Annual Enforcement Review.
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EFRAG publishes feedback statement on IASB's Third Agenda Consultation and EFRAG’s own proactive research agenda
29 Jul 2022
The European Financial Reporting Advisory Group (EFRAG) has published its feedback statement related to its final comment letter on the International Accounting Standard Board’s (IASB's) Third Agenda Consultation Request for Information and EFRAG's own Proactive Research Agenda.
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Deloitte comment letter on FRED 80
published 12 Aug 2022
We have commented on Financial Reporting Exposure Draft (FRED) 80: 'Draft amendments to FRS 100 Application of Financial Reporting Requirements'.
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EFRAG endorsement status report 12 August 2022
published 12 Aug 2022
The endorsement status report has been updated to reflect that European Union has endorsed the amendments to IAS 12 'Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction'.
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IPSAS in your pocket — 2022 edition (Updated)
published 11 Aug 2022
This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2022. This edition has been update to include IPSAS 43 and IPSAS 44.
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Deloitte comment letter on the draft European Sustainability Reporting Standards (ESRS)
published 10 Aug 2022
Deloitte supports consistent reporting of high-quality, relevant, reliable and comparable information that will enable investors and other relevant stakeholders to make decisions that support the transition to a green and inclusive economy. The draft European Sustainability Reporting Standards (ESRS) are comprehensive and generally have the potential to result in relevant information, but we have key concerns that they will create issues for the quality of the information provided, the effective implementation and enforceability of the standards, and consequently will not support the ultimate objective.
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Accounting roundup — July 2022
published 27 Jul 2022
This Accounting roundup, covering the period April 2022 through to June 2022, 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 the Transition Plan Taskforce’s call for evidence on proposals for a sector-neutral framework for private sector transition plans
published 21 Jul 2022
We have responded to the Transition Plan Taskforce’s (TPT's) call for evidence on proposals for a sector-neutral framework for private sector transition plans.
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Deloitte comment letter on ISSB’s proposal on climate-related disclosures
published 20 Jul 2022
We have commented on the ISSB's exposure draft ED/2022/S2 'Climate-related Disclosures' published in March 2022.
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Deloitte comment letter on ISSB’s proposal on general requirements for disclosure of sustainability-related financial information
published 20 Jul 2022
We have commented on the ISSB's exposure draft ED/2022/S1 'General Requirements for Disclosure of Sustainability-related Financial Information' published in March 2022.
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New FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD
published 14 Jul 2022
The Financial Conduct Authority (FCA) have published a Policy Statement and Listing Rules requiring listed entities to provide Task Force on Climate-related Financial Disclosure (TCFD) aligned disclosures.
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2022 update on half-yearly financial reporting
published 14 Jul 2022
Uncertainty remains a key factor for companies to deal with when preparing 2022 half-yearly financial reports. Companies face a wide range of challenges due to the ongoing impacts of the pandemic, climate change, rising commodity prices and inflation, global supply chain disruption and labour shortages, with many issues exacerbated by the conflict between Russia and Ukraine. For those companies directly impacted by the conflict, uncertainty remains over future operations in and trade with affected and neighboring regions and the impact of sanctions. Whilst companies will be more familiar with reporting in times of uncertainty, timely and high-quality interim reporting that reflects the ongoing uncertainties companies face and their response to those uncertainties remains as important to investors, creditors, and other stakeholders as ever.
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ISSB Meeting — 20–21 July 2022
Start: 20 Jul 2022 - End: 21 Jul 2022
The ISSB held its inaugural meeting on 20–21 July 2022 in Frankfurt.
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IASB Meeting — 18–21 July 2022
Start: 18 Jul 2022 - End: 21 Jul 2022
The IASB met in its offices in London on 18–21 July 2022.
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IASB Meeting — 20–22 June 2022
Start: 20 Jun 2022 - End: 22 Jun 2022
The IASB will meet in London on 20–22 June 2022.
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IFRS Interpretations Committee meeting — 14–15 June 2022
Start: 14 Jun 2022 - End: 15 Jun 2022
The IFRS Interpretations Committee met on 14–15 June 2022 to discuss six topics.
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IASB Meeting — 23–27 May 2022
Start: 23 May 2022 - End: 27 May 2022
The IASB met via video conference on 23–27 May 2022.
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IASB Meeting — 25–28 April 2022
Start: 25 Apr 2022 - End: 28 Apr 2022
The IASB met via video conference on 25–28 April 2022.
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IFRS Interpretations Committee meeting — 20 April 2022
Start: 20 Apr 2022 - End: 20 Apr 2022
The IFRS Interpretations Committee met via video conference on 20 April 2022 to discuss one topic.
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IASB Meeting — 22–24 March 2022
Start: 22 Mar 2022 - End: 24 Mar 2022
The IASB met in its offices in London on 22–24 March 2022.
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IFRS Interpretations Committee meeting — 15-16 March
Start: 15 Mar 2022 - End: 16 Mar 2022
The IFRS Interpretations Committee met via video conference on 15 and 16 March 2022 to discuss five topics.
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IASB Meeting — 21–24 February 2022
Start: 21 Feb 2022 - End: 24 Feb 2022
The IASB met in its offices in London on 21–24 February 2022.