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All you need on UK Accounting, Reporting & Corporate Governance
  • GPF meeting (mid blue) Image
  • Summary of the October 2019 GPF meeting

    19 Nov 2019

    Representatives from the International Accounting Standards Board (IASB) met with the Global Preparers Forum (GPF) in London on 8 October 2019. Notes from the meeting have now been released.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG final comment letter on proposed amendments to IAS 12

    15 Nov 2019

    The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter on the IASB exposure draft ED/2019/5 'Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction - Proposed amendments to IAS 12'.

  • Corporate Governance  Image
  • The Hampton-Alexander Review publishes its 2019 Report

    15 Nov 2019

    The Hampton-Alexander Review is an independent, business-led initiative supported by Government and is the successor to the five-year Davies Review into Women on Boards. Its initial report, published in November 2016, set a five key recommendations aimed at increasing the number of women in leadership positions of FTSE 350 companies

  • Deloitte document (mid gray) Image
  • We comment letter on the IASB's proposed amendments to IAS 12

    14 Nov 2019

    We have responded to the IASB exposure draft ED/2019/5 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction', which was published by the IASB in July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.

  • IASB meeting (blue) Image
  • November 2019 IASB meeting agenda posted

    08 Nov 2019

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 19–20 November 2019. There are six topics on the agenda.

  • Deloitte document (mid gray) Image
  • IFRS model financial statements 2019

    08 Nov 2019

    Deloitte's Global IFRS Office has released 'International GAAP Holdings Limited — Model financial statements for the year ended 31 December 2019'.

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  • Deloitte comment letter on the IASB's proposed amendments to IAS 12  Image
  • Deloitte comment letter on the IASB's proposed amendments to IAS 12

    published 14 Nov 2019

    We have responded to the IASB exposure draft, "Deferred Tax related to Assets and Liabilities arising from a Single Transaction," which was published by the IASB in July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.

  • Governance in brief — FRC issues advice on annual reports for 2019/20 reporting season Image
  • Governance in brief — FRC issues advice on annual reports for 2019/20 reporting season

    published 14 Nov 2019

    The FRC has issued its Annual Review of Corporate Reporting and annual open letter to finance directors and audit committee chairs covering its perspectives on key developments and areas of focus for 2019/20 annual reports. The report sets out the FRC’s “expectations for corporate reporting to improve trust in business”, emphasising the annual report is a vehicle of trust and stewardship.

  • IFRS on Point — October 2019 Image
  • IFRS on Point — October 2019

    published 11 Nov 2019

    'IFRS on Point' highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.

  • Governance in focus — Internal control and the board: What is all the fuss about? Image
  • Governance in focus — Internal control and the board: What is all the fuss about?

    published 07 Nov 2019

    Recent calls for a US style internal control attestation raise very real questions as to whether existing board responsibilities under the UK Corporate Governance Code go far enough and whether there is sufficient guidance for boards to execute these responsibilities effectively. In this publication we remind boards what the Code and supporting guidance say in relation to internal controls, consider the differences between the UK and US requirements and set out some thoughts on what boards should be doing now.

  • EFRAG endorsement status report 6 November 2019 Image
  • EFRAG endorsement status report 6 November 2019

    published 06 Nov 2019

    The endorsement status report has been updated to reflect that the Accounting Regulatory Committee (ARC) has voted in favour of Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7).

  • IFRS model financial statements 2019 Image
  • IFRS model financial statements 2019

    published 30 Oct 2019

    These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended 31 December 2019 by an entity that is not a first-time adopter of IFRSs. They illustrate the impact of the application of IFRSs that are mandatorily effective for the annual period beginning on 1 January 2019.

  • Annual report insights 2019 — Surveying FTSE reporting Image
  • Annual report insights 2019 — Surveying FTSE reporting

    published 21 Oct 2019

    Our latest annual reporting survey, Annual report insights 2019, provides insights into practices in annual reporting, focusing on areas where requirements have changed, where regulators are focusing or where innovative practices are emerging.

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