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All you need on UK Accounting, Reporting & Corporate Governance
  • CAQ (US Center for Audit Quality) (light green) Image
  • Hyperinflationary economies - updated IPTF watch list available

    14 Dec 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.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG publishes summary report for the joint outreach event on FICE

    13 Dec 2018

    The EFRAG has issued a summary report on the joint outreach event on the financial instruments with characteristics of equity (FICE) Discussion Paper (DP) co-hosted with the Accounting Standards Committee of Germany (ASCG) on 20 November 2018 in Frankfurt.

  • Auditing Image
  • FRC withdraws Practice Notes 25 and 27

    13 Dec 2018

    The Financial Reporting Council (FRC) has withdrawn Practice Note 25 'Attendance at Stocktaking' and Practice Note 27 'The Audit of Credit Unions in the United Kingdom'.

  • IASB meeting (blue) Image
  • IASB decides on first potential amendments to IFRS 17

    13 Dec 2018

    At its meeting currently held in London, the IASB discussed IFRS 17 'Insurance Contracts' and 13 of the 25 concerns regarding the standard that were identified in October 2018 as candidates for potential amendments.

  • Accounting Roundup - Closing Out 2018 Image
  • Closing Out 2018

    13 Dec 2018

    Welcome to our one-stop guide covering the issues relevant to the preparation of December 2018 annual reports.

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  • IFRS on Point — November 2018  Image
  • IFRS on Point — November 2018

    published 13 Dec 2018

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

  • Accounting Roundup - Closing Out 2018 Image
  • Accounting Roundup - Closing Out 2018

    published 13 Dec 2018

    Closing out 2018 discusses the significant corporate reporting issues relevant to 31 December 2018 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2017/2018, the ESMA’s common enforcement priorities for issuers in the European Union together with developments in reporting standards and areas of investor interest.

  • Report on the H2 2018 IFASS meeting  Image
  • Report on the H2 2018 IFASS meeting

    published 06 Dec 2018

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London on 2 and 3 October 2018.

  • IBOR replacement Image
  • Thinking Allowed — IBOR replacement

    published 04 Dec 2018

    This publication provides a brief status update on interbank offered rate (IBOR) replacement in some different jurisdictions but primarily focuses on some of the potential accounting consequences of the proposed IBOR replacement under IFRS Standards.

  • IFRS model financial statements 2018 Image
  • IFRS model financial statements 2018

    published 29 Nov 2018

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2018 by an entity that is not a first-time adopter of IFRSs.

  • Governance in focus - On the board agenda 2019 Image
  • Governance in focus — On the board agenda 2019

    published 27 Nov 2018

    As 2018 draws to a close, we thought this briefing would stimulate your thinking. The Deloitte Academy’s review of hot topics for boards and committees for the 2019 reporting season covers both areas of regulatory focus as well as emerging themes.

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