All you need on UK Accounting, Reporting & Corporate Governance
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  • February 2023 ISSB meeting agenda posted

    03 Feb, 2023

    The ISSB has posted the agenda for its meeting, which will be held in Montreal on 16 February 2023. The Board will discuss topics related to General Sustainability-related Disclosures (S1) and Climate-related Disclosures (S2), including the effective date.

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  • January 2023 IASB meeting notes posted

    02 Feb, 2023

    The IASB met in London on 24-26 January 2023. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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    ISSB (International Sustainability Standards Board) (blue) Image

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

    30 Jan, 2023

    Following the IASB's and ISSB's January 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 December 2022.

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  • UKEB to hold a roundtable on the IASB's proposed amendments to IAS 12

    30 Jan, 2023

    The UK Endorsement Board (UKEB) is hosting a roundtable on 13 February to allow preparers and investors to share views on the International Accounting Standards Board's (IASB's) proposed amendments to IAS 12 'Income Taxes' to provide a temporary exception to the requirements regarding deferred tax accounting related to Pillar Two income taxes.

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  • EFRAG issues final endorsement advice on Amendments to IFRS 16

    01 Feb, 2023

    The European Financial Reporting Advisory Group (EFRAG) has issued its final endorsement advice letter relating to the use in the European Union (EU) of 'Lease Liability in a Sale and Leaseback' (Amendments to IFRS 16) (‘the Amendments’).

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  • Webinar on call for papers on IFRS 9 hedge accounting requirements

    31 Jan, 2023

    On 8 February 2023, the IASB is offering a live webinar for academics to explain what academic research it is interested in receiving to inform its forthcoming post-implementation review of the hedge accounting requirements in IFRS 9 (and related new disclosure requirements in IFRS 7).

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  • EFRAG draft comment letter on IAS 12 and pillar two income taxes

    30 Jan, 2023

    The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' the IASB published to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes.

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    ICAS (Institute of Chartered Accountants of Scotland) (lt green) Image

  • Two academic studies sponsored by EFRAG and ICAS

    27 Jan, 2023

    The European Financial Reporting Advisory Group (EFRAG) and the Institute of Chartered Accountants of Scotland (ICAS) have jointly sponsored two academic studies, one on intangibles and one on discounting.

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  • FRC to host a webinar on ESG

    20 Jan, 2023

    The Financial Reporting Council (FRC) is hosting a webinar on 31 January which will look at the FRC's Environmental, Social and Governance (ESG) focus.

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  • IPSASB ED on concessionary leases

    18 Jan, 2023

    As part of phase two of its project on leases, the International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing amendments to two of its existing standards.

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  • IFRS on Point — January 2023 Image

  • IFRS on Point — January 2023

    published 02 Feb, 2023

    IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.

  • EFRAG endorsement status report 31 January 2023 Image

  • EFRAG endorsement status report 31 January 2023

    published 31 Jan, 2023

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)'.

  • Illustrative disclosures for insurers applying IFRS 17 Image

  • Illustrative disclosures for insurers applying IFRS 17

    published 25 Jan, 2023

    With IFRS 17 'Insurance Contracts' now being effective for periods that commenced on 1 January 2023, insurers and reinsurers are increasingly focusing on what they will disclose. Investors, on the other hand, are more focused on what they would like to be disclosed. This publication includes illustrative presentation and disclosures under IFRS 17 to help preparers to implement the disclosure requirements and to give investors, auditors, and regulator an idea of what to expect from preparers.

  • Accounting roundup — January 2023 Image

  • Accounting roundup — January 2023

    published 24 Jan, 2023

    This Accounting roundup, covering the period October 2022 through to December 2022, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

  • IFRS on Point — December 2022 Image

  • IFRS on Point — December 2022

    published 12 Jan, 2023

    IFRS on Point highlights critical financial reporting developments and main IFRS-related news stories of the previous month.

  • Accounting roundup — Closing Out 2022 Image

  • Accounting roundup — Closing Out 2022

    published 10 Jan, 2023

    Closing Out 2022 discusses the principal corporate reporting issues arising in respect of 31 December 2022 annual reports, covering areas of regulatory focus identified in the Financial Reporting Council’s (FRC's) Annual Review of Corporate Reporting 2021/2022 and issues arising from the current uncertain economic environment.

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  • EFRAG endorsement status report 22 December 2022

    published 22 Dec, 2022

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)', 'Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Amendments to IAS 1)', and 'Non-current Liabilities with Covenants (Amendments to IAS 1)'.

  • IFRS on Point — November 2022 Image

  • IFRS on Point — November 2022

    published 12 Dec, 2022

    'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.

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