All you need on UK Accounting, Reporting & Corporate Governance
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  • ISSB webcast highlights consultation on next two-year work plan

    01 Jun, 2023

    The ISSB technical staff recently conducted a webcast to shed light on the ongoing consultation regarding ISSB's upcoming two-year work plan. The webcast aims to engage stakeholders and gather valuable insights for the future agenda of the board.

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    ISSB (International Sustainability Standards Board) (blue) Image

  • Updated IASB and ISSB work plan — Analysis (May 2023)

    01 Jun, 2023

    Following the IASB's and ISSB's May 2023 meetings, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in April 2023.

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  • May 2023 IASB meeting notes posted

    31 May, 2023

    The IASB met in London on 22–24 May 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IASB publishes second request for information on the post-implementation review of IFRS 9

    30 May, 2023

    The International Accounting Standards Board (IASB) has issued a request for information (RFI) seeking comments from stakeholders to identify whether the impairment requirements in IFRS 9 'Financial Instruments' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard.

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  • Updated IPSAS-IFRS alignment dashboard

    17 May, 2023

    The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.

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  • Summary of the March 2023 CMAC meeting

    16 May, 2023

    Representatives from the International Accounting Standards Board (IASB) met with the Capital Markets Advisory Council (CMAC) in a hybrid meeting on 9 March 2023. Notes from the meeting have now been released.

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  • Webcast on the equity method project

    16 May, 2023

    Following its recent decision to move the equity method of accounting project from the research agenda to the standard-setting agenda, the IASB has released a webcast offering some background on the project.

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  • IPSASB guidance on sustainability programme information

    10 May, 2023

    In light of the urgent need for sustainability reporting guidance for the public sector, the International Public Sector Accounting Standards Board (IPSASB) has issued 'Reporting Sustainability Program Information — Amendments to RPGs 1 and 3: Additional Non-Authoritative Guidance'.

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  • EFRAG endorsement status report 30 May 2023

    published 30 May, 2023

    The endorsement status report has been updated to reflect that the IASB has published amendments to IAS 7 and IFRS 7 (adds disclosure requirements, and ‘signposts’ within existing disclosure requirements, that ask entities to provide qualitative and quantitative information about supplier finance arrangements) and IAS 12 (addressed to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes).

  • Corporate Governance Disclosure Checklist (For periods commencing on or after 1 April 2022) Image

  • Corporate Governance Disclosure Checklist (For periods commencing on or after 1 April 2022)

    published 25 May, 2023

    This checklist produced by Deloitte (UK) sets out the key disclosure requirements under the Listing Rules, the Disclosure Guidelines and Transparency Rules on audit committees and corporate governance statements, the 2018 UK Corporate Governance Code, the FRC’s Guidance on Risk Management and Internal Control and Related Financial and Business Reporting, the 2016 version of the FRC’s Guidance on Audit Committees, the 2018 version of the FRC’s Guidance on Board Effectiveness and the Statutory Audit Services for Large Companies Market Investigation (Mandatory Use of Competitive Tender Processes and Audit Committee Responsibilities) Order 2014. The checklist has been updated to reflect the new diversity requirements in the Listing Rules and the DTR for periods commencing on or after 1 April 2022.

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