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All you need on UK Accounting, Reporting & Corporate Governance
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  • Global accountancy bodies call for improved SDG disclosures

    20 Jan 2020

    The International Federation of Accountants (IFAC), the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants of Scotland (ICAS), the Chartered Accountants Australia and New Zealand (CA ANZ), the International Integrated Reporting Council (IIRC) and the World Benchmarking Alliance have jointly published a report calling for improved UN Sustainable Development Goals (SDG) disclosures.

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image
  • CMAC seeks members

    17 Jan 2020

    The Capital Markets Advisory Committee (CMAC) is seeking new members and welcomes applications from analysts and investors from all over the world.

  • GPF (Global Preparers Forum) (mid blue) Image
  • GPF seeks members

    15 Jan 2020

    The Global Preparers Forum (GPF) is seeking new members with an emphasis for candidates from Africa, Asia-Oceania, and European regions with a background in technology and/or retail.

  • AcSB (Accounting Standards Board - Canada) Image
    ASBJ (Accounting Standards Board of Japan) Image
  • AcSB and ASBJ hold joint meeting

    14 Jan 2020

    On 13 January 2020, the Canadian Accounting Standards Board (AcSB) and the Accounting Standards Board of Japan (ASBJ) held a joint meeting in Toronto. The meeting was the first bilateral meeting between the two standard-setters.

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  • Governance in brief — New audit independence rules: the Revised Ethical Standard 2019  Image
  • Governance in brief — New audit independence rules: the Revised Ethical Standard 2019

    published 21 Jan 2020

    The FRC published its Revised Ethical Standard in December 2019. The Standard takes effect for periods commencing on or after 15 March 2020. Although there are some helpful transitional provisions, audit committees for companies with March year ends in particular will need to move quickly to implement the changes in advance of the next financial year.

  • EFRAG endorsement status report 17 January 2020 Image
  • EFRAG endorsement status report 17 January 2020

    published 17 Jan 2020

    The endorsement status report has been updated to reflect that the European Union has formally adopted 'Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)' published by the IASB in September 2019.

  • IPSAS in your pocket — 2020 edition Image
  • IPSAS in your pocket — 2020 edition

    published 16 Jan 2020

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2020.

  • IFRS on Point — December 2019  Image
  • IFRS on Point — December 2019

    published 09 Jan 2020

    '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.

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  • EFRAG endorsement status report 7 January 2020

    published 08 Jan 2020

    The endorsement status report has been updated to provide additional guidance on when endorsement of the two amendments to IFRSs that became effective on 1 January 2020 but have not been endorsed for use in the European Union yet might be expected.

  • A closer look — Climate change Image
  • A closer look — Climate change

    published 12 Dec 2019

    A growing number of scientific projections detail not only potential average increases in global temperatures, but also the consequences, such as rising sea levels and more frequent extreme weather events. Economic forecasts are also increasingly reflecting these impacts, including related factors such as carbon pricing initiatives and changing demand for fossil fuels and renewable energy. It is critical to recognise that the past is no longer a predictor of the future. As a result, investors, regulators and other business stakeholders are increasingly demanding better disclosures on climate change matters and challenging companies that are not factoring the effects of climate change into their critical accounting judgements. This Closer Look publication provides an overview of investor and regulatory focus, and explores a framework for companies to use in responding to climate-related matters, including areas in the financial statements and in narrative reporting that might be affected. It also signposts further guidance and resources.

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