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All you need on UK Accounting, Reporting & Corporate Governance
  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW, SASB and WBCSD to host ESG roadshow

    07 May 2021

    The Institute of Chartered Accountants in England and Wales (ICAEW), the Sustainability Accounting Standards Board (SASB) and the World Business Council for Sustainable Development (WBCSD) are hosting a roadshow on 11 May on how businesses can meet investors' requirements for sustainability information.

  • IFAC (International Federation of Accountants) (lt gray) Image
    Leaf - sustainability (green) Image
  • IFAC encourages a building blocks approach for reporting sustainability-related information

    07 May 2021

    In September 2020, the International Federation of Accountants (IFAC) released 'Enhancing Corporate Reporting: The Way Forward' calling for the creation of a new sustainability standards board that would exist alongside the IASB under the IFRS Foundation. The IFAC has now published a revised building blocks approach to reporting sustainability information — enhancing its previously issued roadmap.

  • IASB document (blue) Image
  • IASB publishes amendments to IAS 12

    07 May 2021

    The International Accounting Standards Board (IASB) has published 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)' that clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations.

  • Deloitte document (mid gray) Image
  • We comment on the BEIS consultation on climate-related financial disclosures

    05 May 2021

    We have published our comment letter on the consultation issued by the Department for Business, Energy & Industrial Strategy (BEIS) on requiring mandatory climate-related financial disclosures by publicly quoted companies, large private companies and Limited Liability Partnerships (LLPs).

  • IASB (International Accounting Standards Board) (blue) Image
  • Updated IASB work plan — Analysis (April 2021)

    30 Apr 2021

    Following the IASB's April 2021 meeting, we have analysed the IASB work plan to see what changes have resulted from the meetings and other developments since the work plan was last revised in March 2021. The IASB has changed the display format of its work plan, which now, for example, also includes references to the standards affected.

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  • EFRAG endorsement status report 7 May 2021 Image
  • EFRAG endorsement status report 7 May 2021

    published 07 May 2021

    The endorsement status report has been updated to reflect that the IASB has published amendments to IAS 12 to clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations.

  • Deloitte comment letter on the BEIS consultation on climate-related financial disclosures Image
  • Deloitte comment letter on the BEIS consultation on climate-related financial disclosures

    published 05 May 2021

    We have commented on the Department for Business, Energy & Industrial Strategy (BEIS) consultation on requiring mandatory climate-related financial disclosures by publicly quoted companies, large private companies and Limited Liability Partnerships (LLPs). We welcome this consultation paper as an important step towards the UK government’s goal of achieving transparency in business reporting on climate-related issues across the UK economy.

  • IFRS on Point — April 2021 Image
  • IFRS on Point — April 2021

    published 05 May 2021

    '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.

  • Accounting roundup-April 2021 Image
  • Accounting roundup — April 2021

    published 29 Apr 2021

    This Accounting roundup, covering the period January 2021 through to March 2021, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

  • Deloitte comment letter on tentative agenda decision on costs necessary to sell inventories Image
  • Deloitte comment letter on tentative agenda decision on costs necessary to sell inventories

    published 14 Apr 2021

    We have commented on the IFRS Interpretations Committee's publication in the February 2021 IFRIC Update of the tentative decision not to take onto the Committee’s agenda the request for clarification about the costs an entity includes as the ‘estimated costs necessary to make the sale’ when determining the net realisable value of inventories.

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