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All you need on UK Accounting, Reporting & Corporate Governance
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    IASB (International Accounting Standards Board) (blue) Image
  • IASB announces sixth research forum

    20 Feb 2019

    The International Accounting Standards Board (IASB) will host its sixth Research Forum on 28-29 October 2019 in Short Hills, New Jersey.

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  • IASB issues podcast on latest Board developments

    20 Feb 2019

    The IASB has released a podcast featuring Vice-Chair Sue Lloyd, Board member Darrel Scott, and education director Matt Tilling to discuss the deliberations at the February 2019 IASB meeting.

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  • ESEF factsheet

    19 Feb 2019

    Accountancy Europe has published an ESEF factsheet designed to guide market participants through the new requirements of European Single Electronic Format (ESEF).

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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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  • IFRS in your pocket 2019 Image
  • IFRS in your pocket 2019

    published 18 Feb 2019

    The 2019 edition is a comprehensive summary of the current Standards and Interpretations along with details of the projects on the IASB work plan.

  • 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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