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All you need on UK Accounting, Reporting & Corporate Governance
  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG conference on IFRS and regulation

    10 Oct 2019

    The European Financial Reporting Advisory Group (EFRAG) announces that they will will host a conference 'IFRS & Regulation: Searching for Common Ground' on 28 November 2019 in Brussels.

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  • FRC announces new leadership team

    09 Oct 2019

    The Financial Reporting Council (FRC) has announced the appointment of Simon Dingemans as Chair and Sir John Thompson as Chief Executive.

  • DPOC meeting (mid blue) Image
  • Agenda for the October 2019 DPOC meeting

    09 Oct 2019

    The Trustees of the IFRS Foundation will be meeting in New York from 15 to 17 October 2019. However, only the meeting of the Due Process Oversight Committee (DPOC) on 15 October will be held in public.

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    IASB (International Accounting Standards Board) (blue) Image
  • Sixth IASB Research Forum — papers available

    03 Oct 2019

    The International Accounting Standards Board (IASB) in conjunction wit the Journal of International Accounting Research (JIAR) will host its sixth research forum on 28–29 October 2019 in Short Hills, New Jersey. The papers to be presented and discussed are now available on the IASB website.

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  • EFRAG endorsement status report 2 October 2019 Image
  • EFRAG endorsement status report 2 October 2019

    published 02 Oct 2019

    The en­dorse­ment status report has been updated to reflect that EFRAG has published draft en­dorse­ment advice on Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7). Final en­dorse­ment advice is expected in Q4 2019.

  • Deloitte comment letter on the IASB's proposed amendments to IFRS 17 Image
  • Deloitte comment letter on the IASB's proposed amendments to IFRS 17

    published 25 Sep 2019

    We welcome the responsiveness of the IASB in addressing with this ED the issues that have been identified since the publication of IFRS 17 through the Transition Resource Group’s discussion and the IASB outreach activities. We are generally supportive of the proposals in the ED, however, we provid recommendations in a number of areas where we believe these proposals could be improved.

  • Short-term leases Image
  • Short-term leases

    published 19 Sep 2019

    This publication provides a step-by-step explanation of the accounting implications of the various subsequent changes that might impact a short-term lease’s classification using practical and easy to follow examples.

  • A Closer look — Capital maintenance and distributions under the spotlight Image
  • A Closer look — Capital maintenance and distributions under the spotlight

    published 18 Sep 2019

    Companies’ capital allocation and dividend policies are a specific area of investor focus and high up on the political agenda. Investors now expect greater transparency around dividend policy and capital allocation and some are calling for an audited figure for distributable reserves. Further calls for improvements have come from the government and the Investment Association who have called on all listed companies to include their distribution policy within their annual report and accounts. With the introduction of new strategic report requirements, effective for accounting periods beginning on or after 1 January 2019, it is expected that disclosure will improve. However, if those requirements and investor pressure do not improve disclosure, the government has indicated that it will move to mandate disclosure of capital allocation and dividend policy by companies. This Closer look publication explores the fundamentals of the UK Capital maintenance regime, identifies common pitfalls that are often encountered in practice and highlights expectations regarding disclosure including a number of better practice examples.

  • IFRS on Point — August 2019 Image
  • IFRS on Point — August 2019

    published 16 Sep 2019

    '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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