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All you need on UK Accounting, Reporting & Corporate Governance
  • Leaf - sustainability (green) Image
  • Investor groups call on companies to reflect climate-related risks in financial reporting.

    21 Sep 2020

    Investor groups from around the world, representing over $103 trillion in assets under management, have published an open letter calling on companies to ensure that their financial reports and accounts reflect the recent opinion from the International Accounting Standards Board (IASB) and are prepared using assumptions consistent with the Paris Agreement on climate change.

  • IASB meeting (blue) Image
  • Pre-meeting summaries for the September 2020 IASB meeting

    17 Sep 2020

    The IASB will meet via video conference on 22 and 23 September 2020 for its regular meeting. We have posted our pre-meeting summaries for the meetings 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.

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

    14 Sep 2020

    The European Financial Reporting Advisory Group (EFRAG) has published a questionnaire and an invitation for interviews for preparers with active mergers and acquisitions agendas or material goodwill amounts in their financial statements.

  • IASB meeting (blue) Image
  • September 2020 IASB meeting agenda posted

    11 Sep 2020

    The IASB has posted the agenda for its next meeting, which will be held via video conference on 22–23 September 2020. There are six topics on the agenda.

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  • 14 September Image
  • EFRAG endorsement status report 14 September 2020

    published 14 Sep 2020

    The endorsement status report has been updated to reflect that EFRAG has issued final endorsement advice on 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Final endorsement of the amendment is currently expected in the fourth quarter of 2020.

  • IFRS on Point — August 2020 Image
  • IFRS on Point — August 2020

    published 03 Sep 2020

    '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.

  • EFRAG endorsement status report 28 August 2020 Image
  • EFRAG endorsement status report 28 August 2020

    published 28 Aug 2020

    The endorsement status report has been updated to reflect that the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' on 27 August 2020 and that EFRAG published a draft endorsement advice letter on the amendments on 28 August 2020.

  • Deloitte comment letter on the IIRC consultation draft of its revised Framework  Image
  • Deloitte comment letter on the IIRC consultation draft of its revised Framework

    published 18 Aug 2020

    Two points we especially note: The IIRC should especially focus on collaboration with framework and standard-setters to achieve a consolidated and comprehensive system of standards and to achieve connectivity between non-financial and financial reporting standards and the IIRC should support deeper engagement between the IIRC and the Trustees of the IFRS Foundation to create a clearer path towards a single system with connected oversight of standards for all forms of corporate reporting while also advocating for a broadening of the Trustees’ remit.

  • IFRS on Point — July 2020 Image
  • IFRS on Point — July 2020

    published 05 Aug 2020

    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.

  • Accounting Roundup-July 2020 Image
  • Accounting Roundup-July 2020

    published 31 Jul 2020

    This accounting roundup, covering the period April 2020 through to June 2020, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

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