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All you need on UK Accounting, Reporting & Corporate Governance
  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG draft comment letter on the classification of debt with covenants

    21 Jan 2022

    The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the exposure draft 'Non-current Liabilities with Covenants (Proposed amendments to IAS 1)' the IASB published to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability.

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  • Pre-meeting summaries for the January 2022 IASB meeting

    20 Jan 2022

    The IASB will meet in its offices in London on 25 January 2022. 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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  • IASB member provides update on extractive activities project

    18 Jan 2022

    IASB member Tadeu Cendon has issued an article which provides an update on the IASB’s extractive activities project. The article explains reasoning behind certain IASB’s decisions related to the scope and objectives of the project.

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  • FRC opens applications for its Stakeholder Insight Group

    24 Jan 2022

    The Financial Reporting Council (FRC) is opening applications for its Stakeholder Insight Group (SIG), a new cross-stakeholder panel that will represent preparers, investors, audit committee chairs and other key stakeholders, including reporting framework owners and civil society groups.

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  • EFRAG TEG appointments and reappointments

    17 Jan 2022

    The Board of the European Financial Reporting Advisory Group (EFRAG) has announced the appointment of two new members of — and five reappointments to — its Technical Experts Group (TEG) as well as the appointment of a new TEG Vice Chair.

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  • Season's greetings

    24 Dec 2021

    We wish all our readers a healthy and happy festive season and all the best for the New Year!

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  • Summary of the November 2021 GPF meeting

    20 Dec 2021

    Representatives from the International Accounting Standards Board (IASB) met with the Global Preparers Forum (GPF) by video conference on 12 November 2021. Notes and recordings from the joint meeting have now been released.

  • GPF (Global Preparers Forum) (mid blue) Image
  • GPF seeks members

    20 Dec 2021

    The Global Preparers Forum (GPF) is seeking new members with an emphasis for candidates from the Americas.

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  • Report on the autumn 2021 IFASS meeting

    17 Dec 2021

    A report has been issued summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 29 and 30 September 2021.

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  • IFRS on Point — December 2021 Image
  • IFRS on Point — December 2021

    published 11 Jan 2022

    '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.

  • EFRAG endorsement status report 28 December 2021 Image
  • EFRAG endorsement status report 28 December 2021

    published 28 Dec 2021

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)'.

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  • Stay Tuned Online - December 2021

    published 21 Dec 2021

    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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  • Report on the H2 2021 IFASS meeting

    published 17 Dec 2021

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held by remote participation on 29 and 30 September 2021. As reported earlier, among the topics discussed at the meeting were the NZ climate reporting standard and intangibles. In addition, Andreas Barckow delivered his first mesage to IFASS members in his new role as IASB Chair.

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  • Accounting roundup — Closing Out 2021

    published 16 Dec 2021

    Closing Out 2021 discusses the principal corporate reporting issues arising in respect of 31 December 2021 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2020/2021, issues arising from climate change including new and forthcoming climate-related disclosures and developments in reporting standards.

  • EFRAG endorsement status report 10 December 2021 Image
  • EFRAG endorsement status report 10 December 2021

    published 10 Dec 2021

    The endorsement status report has been updated to reflect that the IASB has published an amendment to IFRS 17 to enable companies to improve the usefulness of the comparative information presented on initial application of IFRS 17 and IFRS 9.

  • IFRS on Point — November 2021 Image
  • IFRS on Point — November 2021

    published 06 Dec 2021

    '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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