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All you need on UK Accounting, Reporting & Corporate Governance
  • IFASS (International Forum of Accounting Standard Setters) (dark green) Image
  • Agenda for the upcoming IFASS meeting

    15 Feb 2018

    The International Forum of Accounting Standard Setters (IFASS) will meet in Mumbai on 12 and 13 April 2018. Among the topics to be discussed are the strategy of the IFRS Interpretations Committee regarding tentative agenda decisions as well as approaches and experiences regarding the adoption of new standards (IFRS 15, IFRS 16, IFRS 17).

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

    14 Feb 2018

    The IASB will meet at its offices in London on 20 and 22 February 2018. We have posted our pre-meeting summaries for the meeting 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.

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW webinar on Integrated Reporting

    13 Feb 2018

    The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar on the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting Framework on 22 February 2018.

  • IASB meeting (blue) Image
  • February 2018 IASB meeting agenda posted

    09 Feb 2018

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 20 and 22 February 2018. There are eight topics on the agenda.

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  • Volume A Image
  • GAAP 2018 Volume A: UK Reporting - Legal and regulatory framework

    published 13 Feb 2018

    This volume sets out the legal and regulatory financial reporting requirements extant at 1 September 2017 for UK entities, irrespective of whether they apply IFRSs or UK GAAP, including coverage of FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework.

  • Volume B Image
  • GAAP 2018 Volume B: UK Reporting - FRS 102

    published 13 Feb 2018

    This volume sets out the requirements of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, the main standard which replaced ‘old’ UK GAAP. as at 1 September 2017. The Standard is based on the IFRS for SMEs, a simplified version of full IFRSs, but adapted to ensure compliance with company law requirements in the UK and to accommodate some existing UK GAAP practices by introducing a number of options also available under IFRSs.

  • Volume C Image
  • GAAP 2018 Volume C: UK Reporting - IFRSs Parts 1 & 2

    published 13 Feb 2018

    is volume sets out comprehensive guidance for entities reporting under International Financial Reporting Standards (IFRSs). It covers all IFRSs other than those dealing exclusively with financial instruments. This volume deals comprehensively with those Standards issued by the IASB up to 1 September 2017 that apply for periods beginning in 2016 and later. It includes guidance on the application of the most recent Standards and Interpretations from the IASB, including IFRIC 22 Foreign Currency Transactions and Advance Consideration and IFRIC 23 Uncertainty over Income Tax Treatments which will affect many companies applying IFRSs. It also includes a high-level summary of the principal requirements of IFRS 17 Insurance Contracts.

  • Volume D Image
  • GAAP 2018 Volume D: UK Reporting - IFRS 9 and related Standards

    published 13 Feb 2018

    This volume covers IFRS 9 Financial Instruments; IFRS 7 Financial Instruments: Disclosures; IAS 32 Financial Instruments: Presentation; and IFRS 13 Fair Value Measurement. Requirements are based on the text of Standards at 1 September 2017.

  • Volume E Image
  • GAAP 2018 Volume E: UK Reporting - IAS 39 and related Standards

    published 13 Feb 2018

    This volume covers IAS 39 Financial Instruments: Recognition and Measurement; IFRS 7 Financial Instruments: Disclosures; IAS 32 Financial Instruments: Presentation; and IFRS 13 Fair Value Measurement. Requirements are based on the text of Standards at 1 September 2017.

  • EFRAG endorsement status report 8 February 2018  Image
  • EFRAG endorsement status report 8 February 2018

    published 08 Feb 2018

    The endorsement status report has been updated to reflect that the European Union has formally adopted the amendments resulting from the 2014-2016 cycle of annual improvements.

  • EFRAG endorsement status report 7 February 2018 Image
  • EFRAG endorsement status report 7 February 2018

    published 07 Feb 2018

    The endorsement status report has been updated to reflect that the IASB has issued "Amendments to IAS 19: Plan Amendment, Curtailment or Settlement," and updated expected endorsement timeframe for IFRIC 23 and amendments to IFRS 9.

  • Tablet Image
  • Deloitte e-learning — IFRS 15

    published 06 Feb 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 15 'Revenue from Contracts with Customers', and the application of this Standard. Topics covered include the principles for the recognition of revenue to the sale of goods, services, licenses, royalties, and any variable consideration or modifications to contracts; and guidance is provided on how these principles should be applied by using the new five step revenue recognition model.

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