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All you need on UK Accounting, Reporting & Corporate Governance
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  • European Commission adopts guidelines on the disclosure of non-financial information

    27 Jun 2017

    The EU Directive on disclosure of non-financial and diversity information by large companies and groups addressing environmental, social, and governance (ESG) issues entered into force on 6 December 2014. The European Commission (EC) has now adopted non-binding guidelines on the disclosure of non-financial information by companies. Their objective is to help companies fulfil the requirement to disclose relevant and useful information on environmental and social matters in a consistent and more comparable way.

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  • EFRAG TEG meeting June 2017

    27 Jun 2017

    The European Financial Reporting Advisory Group (EFRAG) will its EFRAG TEG meeting on 29 June 2017 in Brussels.

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  • IASB abandons PDF viewer approach

    27 Jun 2017

    Saved links to PDF documents on the new IASB website now return a "No valid document" comment without indicating why the document is no longer available nor where it can be found now. IAS Plus have investigated the issue and found that the IASB has abandoned the PDF viewer approach it had adopted when moving to its new website.

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  • June 2017 IASB meeting notes posted

    26 Jun 2017

    The IASB met at its offices in London on Wednesday 21 and Thursday 22 June 2017. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IPSASB podcast and Q&A document on materiality

    23 Jun 2017

    The International Public Sector Accounting Standards Board (IPSASB) staff have issued a podcast and a questions and answers document on the application of materiality to preparing financial statements.

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  • Academic workshop on measurement in financial reporting

    23 Jun 2017

    The European Financial Reporting Advisory Group (EFRAG) invites academics to join a workshop on measurement in financial reporting and the challenges and objectives connected with it in Brussels on 5 September 2017.

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  • Governance in focus — On the board agenda — H2 2017 Image
  • Governance in focus — On the board agenda — H2 2017

    published 27 Jun 2017

    The Deloitte Academy’s review of hot topics for boards and committees for the remainder of the year covers both emerging themes as well as areas of regulatory focus. We have pulled together in one place a series of articles across the board and board committee agenda – from responding to Brexit, demonstrating the board’s consideration of broader stakeholder interests and addressing complex and emerging technology matters. There is much more to consider than usual.

  • IFRS on Point — May 2017 Image
  • IFRS on Point — May 2017

    published 19 Jun 2017

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

  • EFRAG endorsement status report 7 June 2017 Image
  • EFRAG endorsement status report 7 June 2017

    published 08 Jun 2017

    This endorsement status report update reflects the issuance of IFRIC 23 'Uncertainty over Income Tax Treatments' by the IASB on 7 June 2017. Final endorsement of the interpretation is currently expected in 2018.

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  • Deloitte comment letter on ESA Consultation

    published 29 May 2017

    The European Economic Area member firms of Deloitte Touche Tohmatsu Limited have responded to the European Commission’s consultation on “The Operations of the European Supervisory Authorities”.

  • Board impact — Thinking differently about boards Image
  • Board impact — Thinking differently about boards

    published 25 May 2017

    Are boards worth it? The best way to demonstrate that boards matter is to show their impact. This opinion piece explores what positive impact looks like, the qualities of boards that have a positive impact and how to go about measuring or evaluating that impact.

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