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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB podcast (blue) Image
  • IASB posts webcast on IFRS 17

    20 Aug 2018

    The IASB has posted a webcast on insurance contracts with participation and other features in IFRS 17 'Insurance Contracts'.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG Board meeting August 2018

    17 Aug 2018

    The European Financial Reporting Advisory Group (EFRAG) will hold a Board meeting on 22 August 2018 in Brussels.

  • IIRC (International Integrated Reporting Committee) (green) Image
  • IIRC launches a new <IR> Academic Database

    14 Aug 2018

    The International Integrated Reporting Council (IIRC) has launched a new <IR> Academic Database. The database highlights potential positive benefits of adopting integrated reporting (<IR>) and emerging best practice based on academic studies.

  • IASB webcast Image
  • IASB releases fifth FICE DP webast

    13 Aug 2018

    The IASB has released its fifth webcast in a series of web presentations related to Discussion Paper, “Financial Instruments With Characteristics of Equity.”

  • IFRS Foundation (blue) Image
  • IFRS Foundation moves London office

    07 Aug 2018

    The IFRS Foundation has relocated its offices within London. The new address for the IFRS Foundation — including the IASB — is 7 Westferry Circus, Canary Wharf, London. All email addresses and phone numbers will remain the same.

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  • EFRAG endorsement status report 15 August 2018  Image
  • EFRAG endorsement status report 15 August 2018

    published 15 Aug 2018

    The endorsement status report has been updated to reflect the Accounting Regulatory Committee ('ARC') votes by written procedure on IFRIC 23 and Annual Improvements to IFRS Standards 2015–2017.

  • IFRS on Point — July 2018 Image
  • IFRS on Point — July 2018

    published 13 Aug 2018

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

  • IFRS model financial statements 2017 — Appendix 1: Early adoption of IFRS 16 'Leases' Image
  • IFRS model financial statements 2017 — Appendix 1: Early adoption of IFRS 16 'Leases'

    published 10 Aug 2018

    This Appendix has been produced to complement the 'International GAAP Holdings Limited' Model financial statements for the year ended 31 December 2017. 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).

  • IAS 34 compliance checklist 2018 Image
  • IAS 34 compliance checklist 2018

    published 03 Aug 2018

    The checklist summarises the requirements of IAS 34 'Interim Financial Reporting', formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 30 April 2018.

  • Deloitte comment letter on the IASB's proposed changes to accounting policies  Image
  • Deloitte comment letter on the IASB's proposed changes to accounting policies

    published 02 Aug 2018

    We do not support the proposals in the exposure draft as they do not address the root cause of these issues, being the tension between the status of agenda decisions per the IFRS Foundation’s Due Process Handbook (“helpful, informative and persuasive”) and their status in practice (with most securities regulators taking a position, whether publically or otherwise, that an accounting policy which conflicts with an agenda decision is, de facto, no longer acceptable).

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  • Robert Bruce interviews — Rodney Irwin, Managing Director of Redefining Value and Education with the World Business Council for Sustainable Development

    published 31 Jul 2018

    In a wide-ranging video interview Rodney Irwin, Managing Director of Redefining Value and Education with the World Business Council for Sustainable Development, talks to Robert Bruce about the mission of the WBCSD to make sustainable businesses more successful, how sustainability is transitioning into mainstream decision-making models, how integrated thinking brings dramatic change to all aspects of a business; the central role of assurance, the growing interest of the investment community and the benefits that they see; how the regulatory and advisory bodies are coming into alignment in an integrated framework, the importance of change in the role of the accounting profession, and the benefits to business of the UN’s sustainable development goals.

  • Accounting Roundup July 2018  Image
  • Accounting Roundup July 2018

    published 25 Jul 2018

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

  • Deloitte comment letter on EU fitness check Image
  • Deloitte comment letter on EU fitness check

    published 20 Jul 2018

    While we support the Commission’s efforts and progress towards coherence, we note that we consider that the overall corporate reporting framework is broadly working well. For IFRS reporting entities we suggest that changes are not currently required to the IAS Regulation and stress the importance of the EU remaining globally influential.

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