All you need on UK Accounting, Reporting & Corporate Governance
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  • IASB finalises volume 11 of annual improvements

    18 Jul, 2024

    The International Accounting Standards Board (IASB) has published 'Annual Improvements to IFRS Accounting Standards — Volume 11'. It contains amendments to five standards as result of the IASB's annual improvements project. The amendments are effective for annual reporting periods beginning on or after 1 January 2026.

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  • FCA publishes new UK Listing Rules Handbook

    17 Jul, 2024

    The Financial Conduct Authority (FCA) as part of its update to the UK Listing Regime has published new UK Listing Rules (UKLR) applicable from 29 July 2024.

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  • July 2024 ISSB meeting agenda posted

    12 Jul, 2024

    The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in its offices in Montreal on 24-25 July 2024. There are three topics on the agenda.

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  • July 2024 IASB meeting agenda posted

    12 Jul, 2024

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 22–24 July 2024. There are six topics on the agenda.

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  • Key insights from the 2024 IFRS Foundation Conference

    08 Jul, 2024

    The 2024 IFRS Foundation Conference was held in London on 24–25 June 2024 and featured a gathering of over 400 delegates from 60 countries. The conference provided perspectives on financial reporting and sustainability disclosure standards as well as insights from industry experts.

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  • EFRAG publishes June 2024 issue of EFRAG Update

    17 Jul, 2024

    EFRAG (formerly the European Financial Reporting Advisory Group) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during June 2024.

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  • IVSC launches agenda consultation 2024

    09 Jul, 2024

    The International Valuation Standards Council (IVSC) has published its 2024 agenda consultation, inviting stakeholders to provide their input on key valuation topics that are crucial for the ongoing development of the International Valuation Standards (IVS).

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  • Two ESMA documents aimed at consistent sustainability reporting

    05 Jul, 2024

    The European Securities and Markets Authority (ESMA) has published a 'Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI)' and a 'Public Statement on the first application of the European Sustainability Reporting Standards (ESRS)'.

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  • TNFD publishes sector guidance

    03 Jul, 2024

    The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first set of additional sector guidance. The guidance includes recommended sector-specific metrics for disclosure in line with the TNFD recommendations published in September 2023.

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  • EFRAG publishes report on connectivity

    29 Jun, 2024

    EFRAG has published a paper titled 'Connectivity considerations and boundaries of different Annual Report sections' that sets out the conceptual foundations, categories and benefits of connectivity.

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  • Accounting roundup — July 2024

    published 17 Jul, 2024

    This Accounting roundup, covering the period April 2024 through to June 2024, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

  • Group plc — Illustrative half-yearly financial report for the year ended 30 June 2024 Image
  • Group plc — Illustrative half-yearly financial report for the year ended 30 June 2024

    published 11 Jul, 2024

    This publication contains an illustrative half-yearly financial report for Group plc for the six months ended 30 June 2024 illustrating the typical disclosures which will be required of a UK listed company with subsidiaries and associates preparing a condensed set of financial statements in accordance IAS 34 Interim Financial Reporting and reporting in line with the Disclosure Guidance and Transparency Rules (DTR) contained within the Financial Conduct Authority (FCA) handbook.

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  • IFRS on Point — June 2024

    published 03 Jul, 2024

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

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  • EFRAG endorsement status report 27 June 2024

    published 28 Jun, 2024

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)'.

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  • Report on the H1 2024 IFASS meeting

    published 26 Jun, 2024

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in a hybrid format on 17-19 April 2024.

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