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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image
  • Pre-meeting summaries for the June IASB meeting

    15 Jun 2018

    On Tuesday 19 June the IASB and the US FASB are holding a joint education meeting. That is followed by a two-day meeting of the IASB on 20 and 21 June. 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.

  • AcSB (Accounting Standards Board - Canada) Image
  • AcSB publishes draft framework for reporting performance measures

    14 Jun 2018

    In order to help enhance the relevance of financial information, the Canadian standard-setter Canadian Accounting Standards Board (AcSB) has developed a framework responding to the needs of stakeholders about the performance measures reported by entities. The framework is aimed at enhancing the usefulness and transparency of performance measures for users when management chooses to report them outside financial statements.

  • IFRIC meeting (blue) Image
  • IFRS Interpretations Committee holds June 2018 meeting

    14 Jun 2018

    The IFRS Interpretations Committee met in London on Tuesday 12 June 2018 and discussed seven issues, including two new interpretation requests. We have posted Deloitte observer notes for the technical issues discussed during this meeting.

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  • Academic conference sees keynote speech and panel discussion on the future of corporate reporting

    13 Jun 2018

    The 13th International Conference on Accounting and Management Information Systems (AMIS 2018) currently held at the Bucharest University of Economic Studies was opened today by a keynote address 'The future of corporate reporting - A standard setter's perspective on contents and proliferation' immediately followed by a panel discussion drilling more deeply into some of the messages presented.

  • CAQ (US Center for Audit Quality) (light green) Image
  • Hyperinflationary economies - updated IPTF watch list available

    12 Jun 2018

    IAS 29 'Financial Reporting in Hyperinflationary Economies' defines and provides general guidance for assessing whether a particular jurisdiction's economy is hyperinflationary. But the IASB does not identify specific jurisdictions. The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) monitors the status of 'highly inflationary' countries. The Task Force's criteria for identifying such countries are similar to those for identifying 'hyperinflationary economies' under IAS 29.

  • IASB (International Accounting Standards Board) (blue) Image
  • IASB publishes article on IFRS 17 preparations

    11 Jun 2018

    The IASB has posted to its website an article "Preparing the market for IFRS 17," in which financial journalist Liz Fisher discusses how the new Standard affects the investor community.

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  • IFRS on Point — June 2018 Image
  • IFRS on Point — June 2018

    published 06 Jun 2018

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

  • Webcast (mid blue) Image
  • Robert Bruce interviews — Karim Hajjar CFO, Solvay

    published 01 Jun 2018

    In a wide-ranging video interview Karim Hajjar, CFO at chemical giant Solvay, talks to Robert Bruce about sustainable value, about the link between the financials and extra-financial influences, about the nature of sustainable value, how integrated thinking powers integrated management, how investors get to grips with the changes, the importance of assurance and verification, enthusing the CFO community, how far it is replicable in smaller companies, and how it all feeds through to the bottom line.

  • Tablet Image
  • Deloitte e-learning — IFRS 16 (advanced)

    published 31 May 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 'Leases', and the application of this standard. This e-learning builds on the 'IFRS 16 Leases (basic)' e-learning module. In this module, you will deeper dive into the key principles of lease accounting and learn about areas of potential judgment in applying IFRS 16.

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  • Deloitte e-learning — IFRS 1

    published 30 May 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 1 'First-time Adoption of International Financial Reporting Standards', and the application of this Standard. Topics covered include the general principles of IFRS 1, the application of the voluntary and mandatory exemptions to full retrospective application of standards, and presentation and disclosure requirements.

  • Report on the H1 2018 IFASS meeting  Image
  • Report on the H1 2018 IFASS meeting

    published 30 May 2018

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Mumbai on 12 and 13 April 2018.

  • EFRAG endorsement status report 28 May 2018 Image
  • EFRAG endorsement status report 28 May 2018

    published 29 May 2018

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)'.

  • 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.

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