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All you need on UK Accounting, Reporting & Corporate Governance
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  • Deloitte comment letter on ESA Consultation

    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”.

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  • IASB publishes Request for Information on the post-implementation review of IFRS 13

    25 May 2017

    The International Accounting Standards Board (IASB) has issued a Request for Information (RFI) seeking comments from stakeholders to identify whether IFRS 13 'Fair Value Measurement' provides information that is useful to users of financial statements; whether there are areas of IFRS 13 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.

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  • The Bruce Column — Sunshine and the ideas behind management commentary

    25 May 2017

    The concept of management commentary has long been perceived by the IASB like a worrying cloud hovering over financial reporting. But the sun may be about to break through. A speech by Hans Hoogervorst, Chairman of the IASB, looks likely to have confirmed that the weather has changed, reports our regular columnist, Robert Bruce.

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  • PIR of IFRS 13 to be substantiated by a literature review

    24 May 2017

    The IASB will launch the public phase of the post-implementation review (PIR) of IFRS 13 'Fair Value Measurement' either later this week or early next week (in "May" according to the IASB's work plan). The IASB is now also calling for applications to undertake a literature review on the effect on IFRS 13.

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  • The Bruce Column — How to ensure that finance takes you into the future

    23 May 2017

    In a wide-ranging video interview about the Finance for the Future Awards with our regular, resident, columnist, Robert Bruce, Jessica Fries, Executive Chairman of the Prince’s Accounting for Sustainability Project and Alan Stewart, one of the lead judges of the awards, and CFO at Tesco, looked at the achievements and growing value of the programme.

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  • Deloitte comment letter on ESA Consultation Image
  • 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”.

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  • 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.

  • Deloitte comment letter on tentative agenda decision on IAS 41 — Biological assets growing on bearer plants Image
  • Deloitte comment letter on tentative agenda decision on IAS 41 — Biological assets growing on bearer plants

    published 23 May 2017

    We agree with the IFRS Interpretations Committee's decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision. However, we note that there exist a number of conceptual issues arising from the requirement of IAS 41 to split a single living organism into two units of account. We recognise that addressing such issues is outside the scope of the Interpretation Committee’s activities, but we recommend that the Board consider these issues, as part of the Post-implementation Review of IFRS 13.

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