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All you need on UK Accounting, Reporting & Corporate Governance
  • European Union Image
  • Micro-entities accounting option in Europe

    22 May 2019

    The European Federation of Accountants and Auditors for SMEs (EFAA) has published the results of a survey on the acceptance of the micro-entities accounting option in Europe, which was introduced to ease the administrative burden on very small companies.

  • IASB (International Accounting Standards Board) (blue) Image
  • Updated IASB work plan — Analysis

    18 May 2019

    Following the IASB's May 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 April. Changes are few, however, not all known developments are reflected in the work plan yet.

  • IASB meeting (blue) Image
  • May 2019 IASB meeting notes posted

    17 May 2019

    The IASB met in London on 14–16 May 2019. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IFRS in Focus — IASB publishes proposals for amendments under its 'Annual Improvements' process Image
  • IFRS in Focus — IASB publishes proposals for amendments under its 'Annual Improvements' process

    published 22 May 2019

    This 'IFRS in Focus' newsletter explains the recently proposed amendments to IFRS 1 'First-time Adoption of International Financial Reporting Standards', IFRS 9 'Financial Instruments', the illustrative examples accompanying IFRS 16 'Leases', and IAS 41 'Agriculture' that were published by the IASB on 21 May 2019 as result of its annual improvements project 2018-2020.

  • Lease modifications – extending the lease term Image
  • Lease modifications – extending the lease term

    published 21 May 2019

    This publication from Deloitte Hong Kong focuses on the extension of a lease. Specifically, it addresses the following issues: 1) What constitutes a lease modification? 2) When should a lease modification be accounted for? 3) What is the impact of a lease modification on the lease term? 4) How do the modification requirements interact with transition reliefs?

  • Need to know - Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39  Image
  • Need to know — Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39

    published 14 May 2019

    This 'Need to know' addresses the proposed amendments to IFRS 9 'Financial Instruments' and IAS 39 'Financial Instruments: Recognition and Measurement' set out in Exposure Draft ED/2019/1 'Interest Rate Benchmark (Proposed amendments to IFRS 9 and IAS 39)' (the ‘ED’) that was published by the IASB in May 2019.

  • IFRS on Point — April 2019  Image
  • IFRS on Point — April 2019

    published 07 May 2019

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

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