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EC tells EFRAG to concentrate on the implementation of Set 1 of the ESRS
22 Mar, 2023
On 22 November 2022, the European Financial Reporting Advisory Group (EFRAG) submitted its first set of draft European Sustainability Reporting Standards (ESRS) to the European Commission (EC) and began working on Set 2 of the ESRS, which would contain sector-specific standards. EFRAG has now been told to concentrate on providing additional guidance on how to apply the proposed standards in Set 1.
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FCA issues bulletin reminding companies of its rules, guidance and expectations regarding listed company board and executive management diversity disclosures
21 Mar, 2023
The Financial Conduct Authority (FCA) has published Primary Market Bulletin 44 reminding in-scope companies of new company board and executive management diversity disclosure rules, its related guidance and expectations. The Bulletin serves to emphasise the seriousness with which the FCA views compliance with the new rules and sets out its supervisory approach and its approach to monitoring compliance.
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IASB proposes amendments regarding the classification and measurement of financial instruments
21 Mar, 2023
The International Accounting Standards Board (IASB) has published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. Comments are requested by 19 July 2023.
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IFRS Interpretations Committee holds March 2023 meeting
20 Mar, 2023
The IFRS Interpretations Committee (Committee) met on 14-15 March 2023. The Committee discussed comment letters on one tentative agenda decision, three new items, two potential Annual Improvements to IFRS Accounting Standards and an item for input on an IASB project.
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ISSB issues podcast on latest Board developments (March 2023)
20 Mar, 2023
The IFRS Foundation has released a podcast discussing highlights from the March 2023 ISSB meeting. The podcast is hosted by ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd.
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EFRAG Final Comment Letter on IAS 12 and pillar two income taxes
17 Mar, 2023
The European Financial Reporting Advisory Group (EFRAG) has published its Final Comment Letter in response to the International Accounting Standard Board's (IASB's) Exposure Draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)'.
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Pre-meeting summaries for the March 2023 IASB meeting
16 Mar, 2023
The IASB meets in London on 20–23 March 2023. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised 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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Pre-meeting summaries for the March 2023 ISSB meeting
14 Mar, 2023
The ISSB is meeting in Frankfurt on 16 March 2023. We have posted our pre-meeting summaries for the meeting that allow you to follow the ISSB’s decision making more closely. We summarised the agenda papers made available by the ISSB and pointed out the main issues and recommendations.
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Bases for conclusions on draft ESRS available
13 Mar, 2023
On 22 November 2022, the European Financial Reporting Advisory Group (EFRAG) submitted its draft European Sustainability Reporting Standards (ESRS) to the European Commission. The bases for conclusions to go with each proposed ESRS have now become available as well.
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March 2023 IASB meeting agenda posted
10 Mar, 2023
The IASB has posted the agenda for its next meeting, which will be held in its office in London on 20–23 March 2023. There are seven topics on the agenda.
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FRC releases new guidance on audit firm eligibility criteria
20 Mar, 2023
The Financial Reporting Council (FRC) has published guidance for audit firms on eligibility criteria in the context of the firm’s system of quality management and the performance of engagements.
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Agenda papers available for the UK Endorsement Board Public Board Meeting on 23 March 2023
17 Mar, 2023
The meeting agenda and papers for the UK Endorsement Board (UKEB) public Board meeting on 23 March 2023 are available.
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FRC invites Audit Committee Chairs to quarterly meetings
16 Mar, 2023
The Financial Reporting Council (FRC) invites Audit Committee Chairs to attend quarterly online meetings covering a range of topics relevant to the work of Audit Committee Chairs.
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EFRAG seeks members for new Advisory Panel
15 Mar, 2023
The European Financial Reporting Advisory Group (EFRAG) is seeking candidates to join its new Advisory Panel on Connectivity between Financial and Sustainability Reporting Information (EFRAG CAP).
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IFRS Foundation seeks new SMEIG members
07 Mar, 2023
The IFRS Foundation Trustees are currently seeking nominations for membership of the SME Implementation Group (SMEIG), which supports the international adoption of the 'International Financial Reporting Standards for Small and Medium-sized Entities' (IFRS for SMEs) and monitors its implementation.
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FTSE Women Leaders Review highlights early achievement of the 40% target for women on FTSE 350 boards
06 Mar, 2023
The FTSE Women Leaders Review is an independent, business-led framework supported by the Government, which sets recommendations for Britain’s largest companies to improve the representation of women on boards and in leadership positions. The latest report highlights that FTSE 350 companies have met the 40% target for women on the boards of FTSE 350 companies three years ahead of the December 2025 target.
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EFRAG publishes February 2023 issue of EFRAG Update
06 Mar, 2023
The European Financial Reporting Advisory Group (EFRAG) has published an ‘EFRAG Update’ summarising public technical discussions held and decisions made during February 2023.
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EFRAG series of videos on the first set of draft ESRS
06 Mar, 2023
On 22 November 2022, the European Financial Reporting Advisory Group (EFRAG) submitted its first set of draft European Sustainability Reporting Standards (ESRS) to the European Commission.
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Updated IPSAS-IFRS alignment dashboard
06 Mar, 2023
The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.
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Agenda papers available for the UK Endorsement Board ad hoc Public Meeting on 7 March 2023
03 Mar, 2023
The meeting agenda and papers for the UK Endorsement Board (UKEB) ad hoc public meeting on 7 March 2023 are available.
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Deloitte response to the survey on the need for GHG protocol corporate standards and guidance updates
published 22 Mar, 2023
In our response, we emphasise aspects of the GHGP for which we believe there is a need for greater consistency. In particular, we recommend that that the Corporate Standard should use terminology from widely-adopted financial reporting standards – notably IFRS Accounting Standards and U.S. GAAP, to the extent possible. We believe this is particularly important to promote connectivity of GHG emissions disclosures with financial reporting.
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Quarterly Accounting Roundup — First Quarter — 2023
published 21 Mar, 2023
This edition discusses financial reporting developments that occurred in the first quarter of 2023.
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Stay Tuned Online - March 2023
published 10 Mar, 2023
Stay Tuned Online is an online corporate reporting update, aimed at helping finance teams keep up to speed with narrative, governance and financial reporting issues. Each update lasts about an hour.
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Deloitte comment letter on International Tax Reform — Pillar Two Model Rules
published 10 Mar, 2023
We have commented on the IASB's Exposure Draft, 'International Tax Reform — Pillar Two Model Rules'.
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Need to know — Periodic review of FRS 102
published 09 Mar, 2023
This Need to know outlines the proposals set out by the Financial Reporting Council's (FRC's) exposure draft, Financial Reporting Exposure Draft (FRED) 82 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review' (FRED 82) which proposes to make significant amendments to FRS 102 and the other UK accounting standards as part of its periodic review of the UK financial reporting framework.
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Deloitte comment letter on the Transition Plan Taskforce consultation on private sector transition plans
published 08 Mar, 2023
We have responded to the Transition Plan Taskforce’s (TPT's) consultation on the proposed Disclosure Framework and Implementation Guidance.
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IFRS on Point — February 2023
published 07 Mar, 2023
IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.
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Need to know — Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal
published 07 Mar, 2023
This Need to know outlines the final text of the Corporate Sustainability Reporting Directive (CSRD), which has been published in the Official Journal of the European Union (EU Official Journal), following its adoption by the European Parliament and European Council, in December 2022.
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Report on the January 2023 interim IFASS meeting
published 02 Mar, 2023
Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 12 January 2023.
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Deloitte comment letter on the Third Edition of the IFRS for SMEs Accounting Standard
published 28 Feb, 2023
We have commented on the IASB’s Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (“the ED”).
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IASB Meeting — 20–23 March 2023
Start: 20 Mar, 2023 - End: 23 Mar, 2023
The IASB will meet in its offices in London on 20–23 March 2023.
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ISSB Meeting — 16 March 2023
Start: 16 Mar, 2023 - End: 16 Mar, 2023
The ISSB will meet on 16 March 2023.
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IFRS Interpretations Committee meeting — 14–15 March 2023
Start: 14 Mar, 2023 - End: 15 Mar, 2023
The IFRS Interpretations Committee met on 14–15 March 2023.
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IASB Meeting — 20–23 February 2023
Start: 20 Feb, 2023 - End: 23 Feb, 2023
The IASB met in its offices in London on 20–23 February 2023.
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ISSB Meeting — 16 February 2023
Start: 16 Feb, 2023 - End: 16 Feb, 2023
The ISSB met on 16 February in Montreal.
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IASB Meeting — 24–26 January 2023
Start: 24 Jan, 2023 - End: 26 Jan, 2023
The IASB met in its offices in London on 24–26 January 2023.
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ISSB Meeting — 17–19 January 2023
Start: 17 Jan, 2023 - End: 19 Jan, 2023
The ISSB met on 17–19 January in Frankfurt, Germany.
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ISSB Meeting — 13–15 December 2022
Start: 13 Dec, 2022 - End: 15 Dec, 2022
The ISSB met on 13–15 December 2022 in Montréal, Canada.
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IASB Meeting — 13–15 December 2022
Start: 13 Dec, 2022 - End: 15 Dec, 2022
The IASB met in its offices in London on 13–15 December 2022.
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IFRS Interpretations Committee meeting — 29 November 2022
Start: 29 Nov, 2022 - End: 29 Nov, 2022
The IFRS Interpretations Committee met on 29 November 2022 to discuss four topics.