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All you need on UK Accounting, Reporting & Corporate Governance
  • Corporate Governance Image

  • BPPG launches a consultation on the Best Practice Principles for Shareholder Voting Research.

    20 Oct 2017

    The Best Practice Principles Group (BPPG) has launched a consultation on the Best Practice Principles for Shareholder Voting Research (the Principles). The Principles, first introduced in 2014 with the aim of promoting ‘a greater understanding of the role of shareholder voting research providers and provide more transparency about their activities’, are currently voluntary standard for proxy voting advisors.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • EFRAG TEG meeting October 2017

    19 Oct 2017

    The European Financial Reporting Advisory Group (EFRAG) will hold a TEG meeting on 25 and 26 October 2017 in Brussels.

  • IASB (International Accounting Standards Board) (blue) Image

  • Standard-setters split on whether to prohibit non-IFRS information in financial statements

    19 Oct 2017

    In March this year, the IASB published its discussion paper DP/2017/1 'Disclosure Initiative — Principles of Disclosure'. Comments were requested by 2 October, and 100 comment letters have by now been made available on the IASB website. An analysis shows that standard-setters are split on the question whether a general disclosure standard should prohibit an entity from including "non-IFRS information" or information that is inconsistent with IFRSs in its financial statements.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
    European Union Image

  • EFRAG suggests quick endorsement of IFRS 9 amendments

    18 Oct 2017

    The European Financial Reporting Advisory Group (EFRAG) has issued positive draft endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)', not even a week after the amendments were issued by the IASB.

  • IASB meeting (blue) Image

  • Pre-meeting summaries for the October IASB meeting

    16 Oct 2017

    The IASB will meet at its offices in London on 24–25 October 2017. 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.

  • IASB meeting (blue) Image

  • October 2017 IASB meeting agenda posted

    16 Oct 2017

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24 and 25 October 2017. There are seven topics on the agenda.

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  • IFRS 16 discount rates Image

  • A guide to the incremental borrowing rate — Assessing the impact of IFRS 16 'Leases'

    published 19 Oct 2017

    The issuance of IFRS 16 'Leases' has resulted in a significant number of companies expecting to see material changes in the presentation of their financial statements as a result of bringing operating leases onto the balance sheet and changing the way in which expenses are recorded in the income statement. The discount rate assumption is one of the most important judgements that management will need to make and the one which may have the largest quantitative impact on the lease asset and liability valuations.

  • EFRAG endorsement status report 18 October 2017 Image

  • EFRAG endorsement status report 18 October 2017

    published 18 Oct 2017

    This endorsement status report update reflects that EFRAG published draft endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'. Final endorsement is currently expected in 2018.

  • EFRAG endorsement status report 12 October 2017 Image

  • EFRAG endorsement status report 12 October 2017

    published 12 Oct 2017

    This endorsement status report update reflects the issuance of 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)' and 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)' on 12 October 2017. Final endorsement of the amendments is currently expected in 2018.

  • Annual report insights 2017 — Surveying FTSE reporting Image

  • Annual report insights 2017 — Surveying FTSE reporting

    published 03 Oct 2017

    Our latest annual reporting survey, 'Annual report insights 2017' provides insights into narrative and financial reporting trends for UK listed companies, together with ideas to help them improve their annual reports. Hot topics including Brexit disclosures, governance reform and integrated reporting are all addressed.

  • Corporate Governance Disclosure Checklist (For periods commencing on or after 17 June 2016) Image

  • Corporate Governance Disclosure Checklist (For periods commencing on or after 17 June 2016)

    published 02 Oct 2017

    This checklist produced by Deloitte (UK) sets out the key disclosure requirements under the Listing Rules, the 2016 UK Corporate Governance Code, the 2016 revised Guidance on audit committees, the Disclosure & Transparency Rules regarding corporate governance statements and audit committees (DTR 7) and the Guidance on Risk Management, Internal Control and Related Financial and Business Reporting.

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    • IASB meeting — 16–17 May 2017

      Start: 16 May 2017 - End: 17 May 2017

      The IASB met at its offices in London on 16–17 May 2017. There were six topics on the agenda.

    • IFRS Interpretations Committee meeting — 3 May 2017

      Start: 03 May 2017 - End: 03 May 2017

      The IFRS Interpretations Committee met via Video Conference Call on Wednesday 3 May 2017. They discussed one new issue and the staff also identified the new issues that have come to them that they are still analysing for future meetings.

    • IASB meeting — 24 and 27 April 2017

      Start: 24 Apr 2017 - End: 27 Apr 2017

      The IASB will meet at its offices in London on 24 and 27 April 2017. One session will be held jointly with the FASB.

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