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

  • Pre-meeting summaries for the May IASB meeting

    17 May 2018

    The IASB will meet for a two-day meeting on 22-23 May 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.

  • European Union Image
    EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • ECON exchange of views with EFRAG dominated by IFRS 17 issues

    17 May 2018

    The Committee on Economic and Monetary Affairs (ECON) of the European Parliament welcomed representatives of the European Financial Reporting Advisory Group (EFRAG) today for a hearing, which took place while EFRAG is working on its draft endorsement advice on IFRS 17 'Insurance Contracts' and ECON is working on a draft motion for a resolution.

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image

  • CMAC call for members

    16 May 2018

    The IASB's Capital Markets Advisory Committee (CMAC) is currently seeking applications for membership after the terms of a number of members expire at the end of 2018.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • EFRAG TEG webcast May 2018

    14 May 2018

    The European Financial Reporting Advisory Group (EFRAG) will hold a TEG webcast on 16 May 2018.

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  • Governance in brief — The QCA updates its Corporate Governance Code as AIM tightens rules Image

  • Governance in brief — The QCA updates its Corporate Governance Code as AIM tightens rules

    published 21 May 2018

    The London Stock Exchange has announced that all AIM companies will need to report on their application of a recognised corporate governance code on their website with effect from 28th September 2018. To coincide with the changes to the AIM Rules, the Quoted Companies Alliance (QCA) has issued a revised and fully updated QCA Corporate Governance Code.

  • IFRS on Point — May 2018 Image

  • IFRS on Point — May 2018

    published 11 May 2018

    IFRS on Point, published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • Deloitte comment letter on tentative agenda decision on IFRS 9 — Hedge accounting with load following swaps Image

  • Deloitte comment letter on tentative agenda decision on IFRS 9 — Hedge accounting with load following swaps

    published 08 May 2018

    We have commented on the IFRS Interpretations Committee's publication in the March 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the application of the ‘highly probable’ criterion for cash flow hedge accounting applies to a hedge relationship in which the notional amount of the hedging instrument (a ‘load following swap’) varies depending on the outcome of the hedged transaction.

  • Accounting Roundup April 2018 Image

  • Accounting Roundup April 2018

    published 26 Apr 2018

    This accounting roundup, covering the period January 2018 through to March 2018, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

  • EFRAG endorsement status report 24 April 2018 Image

  • EFRAG endorsement status report 24 April 2018

    published 24 Apr 2018

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Long-term Interests in Associates and Joint Ventures'.

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    • IASB Meeting — 24–25 January 2018

      Start: 24 Jan 2018 - End: 25 Jan 2018

      The IASB held a public meeting on Wednesday 24 and Thursday 25 January 2018. There were six topics on the agenda with the longest slots for primary financial statements and the PIR of IFRS 13 'Fair Value Measurement'.

    • IASB Meeting — 13–14 December 2017

      Start: 13 Dec 2017 - End: 14 Dec 2017

      The IASB met in public on Wednesday 13 and Thursday 14 December 2017. There were seven topics on the agenda with the longest slots (two hours each) for primary financial statements and goodwill and impairment.

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