All you need on UK Accounting, Reporting & Corporate Governance
  • United Nations (UN) Image
  • UN issues statement on ISSB exposure drafts

    29 Jun 2022

    Several United Nations (UN) organisations have responded with a joint statement to the proposed standards of the International Sustainability Standards Board (ISSB).

  • IOSCO (International Organization of Securities Commissions) (dark gray) Image
  • Speech of the Chair of the Board of IOSCO at the IFRS Foundation Conference

    28 Jun 2022

    On 23 June 2022, Mr Ashley Alder, Chief Executive Officer of the Securities and Futures Commission (SFC) of Hong Kong and Chair of the Board of the International Organization of Securities Commissions (IOSCO) outlined in a speech at the IFRS Foundation Conference the path forward for the endorsement of future standards of the International Sustainability Standards Board (ISSB) by IOSCO. A comprehensive summary of the speech is now available on the SFC website.

  • SMEIG (SME Implementation Group) (mid blue) Image
  • New SMEIG members appointed

    28 Jun 2022

    The IFRS Foundation have announced that four new members from Africa and Asia/Oceania have been appointed to the SME Implementation Group (SMEIG).

  • IASB speeches (blue) Image
  • IASB Chair discusses the IASB work plan

    24 Jun 2022

    At the IFRS Foundation Conference currently held in London, IASB Chair Andreas Barckow discussed the IASB’s decisions on its work plan as a result of the outcomes of the IASB's third agenda consultation and the rationale for these decisions.

  • ISSB (International Sustainability Standards Board) (blue) Image
    GRI (Global Reporting Initiative) (green) Image
  • Future collaboration between ISSB and GRI

    23 Jun 2022

    In March 2022, the International Sustainability Standards Board (ISSB) and the Global Reporting Initiative (GRI) announced a Memorandum of Understanding that aims at coordinating the work programmes and standard-setting activities of the two organisations. More detailed ideas of how this could be achieved have now been published.

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  • UK Endorsement Board (UKEB) Image
  • UKEB to host outreach event on ISSB ED's

    20 Jun 2022

    The UK Endorsement Board (UKEB) will be hosting a virtual event to discuss the International Sustainability Standard Board's (ISSB's) Exposure drafts ED/2022/S1 'General Requirements for Disclosure of Sustainability-Related Financial Information' and ED/2022/S2 'Climate-related Disclosures'.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • ESRS outreach event focused on financial institutions

    03 Jun 2022

    On 22 June 2022, the European Financial Reporting Advisory Group (EFRAG) and several of its member organisations will hold a joint outreach event in Brussels to discuss the draft European Sustainability Reporting Standards (ESRS) published in April. The event will have a special financial institutions focus.

  • IVSC (International Valuation Standards Council) (lt green) Image
  • Second IVSC perspectives paper on intangible assets

    01 Jun 2022

    The International Valuation Standards Council (IVSC) is publishing a series of perspectives papers 'Time to get Tangible about Intangible Assets' that notes that despite the importance of intangible assets to the capital markets, only a small percentage are recognised on balance sheets.

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  • Governance in focus – Effectiveness of the external audit process – 2022 framework Image
  • Governance in focus – Effectiveness of the external audit process – 2022 framework

    published 16 Jun 2022

    The importance of the audit committee’s focus on audit appointment, audit quality and the effectiveness of the external audit process continues to increase. Indeed, it is more important than ever that the audit committee should be able to make their assessment of audit quality with confidence, as it is a key part of the audit committee’s role to scrutinise the quality of the external audit on behalf of shareholders. This concise set of just thirty questions for audit committees and ten questions for material component management to consider has been updated to reflect the fast-moving world of audit and reporting.

  • ias 34 checklists Image
  • IAS 34 compliance checklist 2022

    published 10 Jun 2022

    This checklist summarises the requirements set out in IAS 34 Interim Financial Reporting in issue as of 31 December 2021. This workbook may be used to assist in considering compliance with IAS 34. Although this workbook may be used to assist generally in considering compliance with the requirements of IAS 34, it is not a substitute for your understanding of IAS 34 and the exercise of your judgement. This is a "pure" IFRS compliance checklist. UK IFRS reporters should additionally refer to '2020 update on half-yearly financial reporting' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

  • ifrs workbook 2022 Image
  • IFRS compliance, presentation and disclosure checklist 2022

    published 10 Jun 2022

    The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2021. This is a "pure" IFRS compliance, presentation and disclosure checklist. UK IFRS reporters should additionally consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

  • IFRS on Point —  May 2022 Image
  • IFRS on Point — May 2022

    published 02 Jun 2022

    IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.

  • Report on the H1 2022 IFASS meeting Image
  • Report on the H1 2022 IFASS meeting

    published 09 May 2022

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 7 and 8 March 2022. As reported earlier, among the topics discussed at the meeting were the second review of the IFRS for SMEs and sustainability reporting.

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