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All you need on UK Accounting, Reporting & Corporate Governance
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  • Report on intangibles and the R&D capitalisation debate

    15 Feb 2019

    Many have noted the increasing gap between the values of companies based on their share price and the tangible asset values in their financial statements. One of the major components of this gap are the ‘intangibles’ that are recognised as valuable by the market but are not recognised as assets by financial reporting.

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  • IASB posts webcast on IFRS 15

    14 Feb 2019

    The IASB has posted a webcast, by IASB member Nick Anderson and investor engagement member Sid Kumar, that provides an overview on IFRS 15, ‘Revenue from Contracts with Customers’.

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  • February 2019 IASB meeting notes posted

    13 Feb 2019

    The IASB met on Thursday 7 and Friday 8 February 2019 to discuss five topics. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • Summary of the November 2018 GPF meeting

    13 Feb 2019

    Representatives of the IASB met with the Global Preparers Forum (GPF) in London on 6 November 2018. Notes from the meeting have now been released.

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  • Updated IASB work plan — Analysis

    11 Feb 2019

    Following the IASB's February 2019 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments since the work plan was last revised in January.

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  • EFRAG TEG meeting February 2019

    08 Feb 2019

    The European Financial Reporting Advisory Group (EFRAG) will hold a TEG meeting on 13 and 14 February 2019 in Brussels.

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  • IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16 'Leases' Image

  • IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16 'Leases'

    published 12 Feb 2019

    This Appendix has been produced to complement the 'International GAAP Holdings Limited Model financial statements for the year ended 31 December 2018'. It focuses on the changes introduced by the requirements in IFRS 16 Leases which is effective for annual periods beginning on or after 1 January 2019 (earlier application is permitted if disclosed and if IFRS 15 Revenue from Contracts with Customers is also applied).

  • IFRS on Point — January 2019 Image

  • IFRS on Point — January 2019

    published 11 Feb 2019

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

  • EFRAG endorsement status report 11 February 2019 Image

  • EFRAG endorsement status report 11 February 2019

    published 11 Feb 2019

    The endorsement status report has been updated to reflect that the European Union has formally adopted 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.

  • Governance in brief — Brexit and viability disclosures - a timely reminder Image

  • Governance in brief — Brexit and viability disclosures - a timely reminder

    published 05 Feb 2019

    This Governance in brief examines the responsibilities of directors regarding risk and viability reporting, the importance of directors understanding the potential impact of Brexit through internal scenario planning, and how the board can ensure that shareholders and other stakeholders receive unambiguous disclosure through the annual report.

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  • Deloitte e-learning — IAS 23

    published 29 Jan 2019

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 23 'Borrowing Costs', and the application of this Standard. Topics covered include the qualifying asset concept, the period over which borrowing costs can be capitalised, borrowing costs eligible for capitalisation, and the amount of borrowing costs capitalised.

  • Accounting Roundup January 2019 Image

  • Accounting Roundup January 2019

    published 24 Jan 2019

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

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