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

  • FRC publishes findings on the quality of corporate reporting in 2020/2021

    27 Oct 2021

    The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting 2020/2021. The report sets out the FRC’s expectations of areas of corporate reporting that require improvement and highlights the ten most frequently raised topics where improvements to reporting quality are needed.

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  • European Union asked to follow a global baseline approach to ESG reporting

    26 Oct 2021

    Supported and coordinated by the European Round Table for Industry, the Value Balancing Alliance, the World Business Council for Sustainable Development and the World Economic Forum, 57 organisations have sent an open letter to the European Commission, the European Parliament and the Council of the European Union calling on them to align upcoming European sustainability reporting standards with globally consistent and comparable performance metrics and disclosures.

  • IASB meeting (blue) Image

  • Pre-meeting summaries for the October 2021 IASB meeting

    21 Oct 2021

    The IASB meets in London on Monday, Tuesday, Wednesday and Thursday of the week beginning 25 October 2021. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised 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.

  • Leaf - sustainability (green) Image

  • UK Government publishes roadmap setting out details on new sustainability disclosure requirements

    20 Oct 2021

    The UK Government has published a roadmap setting out details of new economy-wide sustainability disclosure requirements, and the legislative and regulatory changes that will be made to deliver them. These will, for the first time, bring together UK sustainability reporting requirements under one integrated framework. The roadmap emphasises the need for high-quality, reliable, and internationally comparable sustainability information. This is necessary to improve decision-making, build trust and address risks of greenwashing.

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  • Annual report insights 2021 — Surveying FTSE reporting

    published 26 Oct 2021

    Our latest annual reporting survey, Annual report insights 2021, provides insights into practices in annual reporting, focusing on areas where requirements have changed, where regulators are focusing or where innovative practices are emerging.

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  • IFRS model financial statements 2021

    published 11 Oct 2021

    The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2021 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

  • IFRS on Point — September 2021 Image

  • IFRS on Point — September 2021

    published 07 Oct 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.

  • Need to know-IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements Image

  • Need to know — IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements

    published 06 Oct 2021

    This Need to know outlines the recent request for information published by the IASB in September 2021 to seek comments from stakeholders to identify whether the classification and measurement requirements in IFRS 9 Financial Instruments provide information that is useful to users of financial statements, whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard, and whether unexpected costs have arisen in connection with applying or enforcing the standard.

  • Deloitte comment letter on the IASB's third agenda consultation Image

  • Deloitte comment letter on the IASB's third agenda consultation

    published 24 Sep 2021

    Overall, we believe that the Board’s time is appropriately allocated to the different activities and that this allocation will remain largely appropriate for the next few years. However, we believe that two key areas will require further direct attention by the Board — sustainability reporting related issues and digital reporting.

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