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All you need on UK Accounting, Reporting & Corporate Governance
  • IOSCO (International Organization of Securities Commissions) (dark gray) Image
    Leaf - sustainability (green) Image
  • Strong support for ISSB at IOSCO roundtables

    11 May 2021

    To support its work on securities issuers’ sustainability-related disclosures, the International Organization of Securities Commissions (IOSCO) hosted two roundtables in April and May 2021. The objective was to engage in a dialogue with global stakeholders on IOSCO’s priorities to enhance the reliability, comparability and consistency of sustainability-related disclosures and collect views on the practical implementation of a global system architecture for these disclosures.

  • IFASS (International Forum of Accounting Standard Setters) (dark green) Image
  • Report on the spring 2021 IFASS meeting

    10 May 2021

    A report has been issued summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 8 and 9 March 2021.

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW, SASB and WBCSD to host ESG roadshow

    07 May 2021

    The Institute of Chartered Accountants in England and Wales (ICAEW), the Sustainability Accounting Standards Board (SASB) and the World Business Council for Sustainable Development (WBCSD) are hosting a roadshow on 11 May on how businesses can meet investors' requirements for sustainability information.

  • IASB (International Accounting Standards Board) (blue) Image
  • IASB to conduct fieldwork on its disclosure review ED

    07 May 2021

    On 25 March 2021, the IASB published the exposure draft ED/2021/3 'Disclosure Requirements in IFRS Standards — A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)' that contains proposed guidance for itself when developing and drafting disclosure requirements in IFRSs in future as well as proposed amendments to IFRS 13 'Fair Value Measurement' and IAS 19 'Employee Benefits' that result from applying the proposed guidance to those standards. The IASB is now inviting preparers of financial statements to participate in fieldwork to test the proposals in the ED.

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  • Report on the H1 2021 IFASS meeting Image
  • Report on the H1 2021 IFASS meeting

    published 10 May 2021

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 8 and 9 March 2021. As reported earlier, among the topics discussed at the meeting were non-financial reporting and the IASB agenda consultation. In addition, IASB Chair Hans Hoogervorst gave a farewell speech to IFASS participants.

  • EFRAG endorsement status report 7 May 2021 Image
  • EFRAG endorsement status report 7 May 2021

    published 07 May 2021

    The endorsement status report has been updated to reflect that the IASB has published amendments to IAS 12 to clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations.

  • Deloitte comment letter on the BEIS consultation on climate-related financial disclosures Image
  • Deloitte comment letter on the BEIS consultation on climate-related financial disclosures

    published 05 May 2021

    We have commented on the Department for Business, Energy & Industrial Strategy (BEIS) consultation on requiring mandatory climate-related financial disclosures by publicly quoted companies, large private companies and Limited Liability Partnerships (LLPs). We welcome this consultation paper as an important step towards the UK government’s goal of achieving transparency in business reporting on climate-related issues across the UK economy.

  • IFRS on Point — April 2021 Image
  • IFRS on Point — April 2021

    published 05 May 2021

    '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.

  • Accounting roundup-April 2021 Image
  • Accounting roundup — April 2021

    published 29 Apr 2021

    This Accounting roundup, covering the period January 2021 through to March 2021, 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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