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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image

  • Pre-meeting summaries for the October IASB meeting

    23 Oct 2020

    The IASB will meet via video conference on 27–29 October 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.

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  • ISAR 37

    23 Oct 2020

    The thirty-seventh session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be held in a hybrid format (allowing participation in Geneva in person as well as remotely) on 2 - 6 November 2020.

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  • IASB issues podcast on being an IASB Board member

    22 Oct 2020

    The IASB has issued a podcast which features a discussion between former Board member Darrel Scott and newly appointed member Bruce Mackenzie as they share their experiences as members of the IASB Board.

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  • IPSASB exposure draft on borrowing costs

    22 Oct 2020

    The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft of non-authoritative guidance on borrowing costs.

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    IASB (International Accounting Standards Board) (blue) Image

  • Seventh IASB research forum — papers available

    22 Oct 2020

    The International Accounting Standards Board (IASB) will host its seventh Research Forum on 2–3 November 2020 as a virtual conference. The papers to be presented and discussed are now available on the IASB website.

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  • FRC publishes findings on the quality of corporate reporting in 2019/2020

    21 Oct 2020

    The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting 2019/2020, which provides the FRC's assessment of corporate reporting in the UK based on evidence from a variety of sources, including the work of the FRC's own Corporate Reporting Review (CRR) team. The report sets out the FRC’s expectations of areas of corporate reporting that require improvement and what it expects companies to focus on in the coming reporting season. The FRC expects companies to consider its findings during the financial reporting process.

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  • FRC amends FRS 100, FRS 101, FRS 102, FRS 104 and FRS 105

    20 Oct 2020

    The Financial Reporting Council (FRC) has issued ‘Amendment to FRS 101 – Effective date of IFRS 17’, ‘Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime - COVID-19-related rent concessions' and ‘Amendments to FRS 104 Interim Financial Reporting - Going concern'.

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  • Climate Crisis: Mark Carney on the role of the board in transition to net zero

    published 16 Oct 2020

    Mark Carney, United Nations Special Envoy for Climate Action and Finance and former Governor of the Bank of England, discusses the need for a whole economy transition to achieve net zero. He is joined in a panel discussion on the role of the Board and the special responsibility of the Chair in the transition to net zero.

  • IFRS model financial statements 2020 Image

  • IFRS model financial statements 2020

    published 14 Oct 2020

    The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2020 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

  • EFRAG endorsement status report 12 October 2020 Image

  • EFRAG endorsement status report 12 October 2020

    published 12 Oct 2020

    The endorsement status report has been updated to reflect that the European Union has formally adopted 'Covid-19-Related Rent Concessions (Amendment to IFRS 16)' published by the IASB in May 2020.

  • IFRS on Point — September 2020 Image

  • IFRS on Point — September 2020

    published 06 Oct 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.

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