All you need on UK Accounting, Reporting & Corporate Governance
  • IASB speeches (blue) Image
  • IASB Chair discusses collaboration with EFRAG

    07 Dec, 2022

    At the EFRAG anniversary conference entitled ‘Where is corporate reporting going?’, IASB Chair Andreas Barckow noted the special relationship the IASB had with the European Financial Reporting Advisory Group (EFRAG) over the years.

  • IASB meeting (blue) Image
  • November 2022 IASB meeting notes posted

    07 Dec, 2022

    The IASB met in London on Tuesday 22, Wednesday 23 and Thursday 24 November 2022. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

  • FRC Image
  • FRC consults on annual review of FRS 101

    07 Dec, 2022

    The Financial Reporting Council (FRC) has published Financial Reporting Exposure Draft 81 'FRS 101 Reduced Disclosure Framework – 2022/23 cycle' (FRED 81) proposing no amendments to FRS 101 ‘Reduced Disclosure Framework’.

  • IASB meeting (blue) Image
  • December 2022 IASB meeting agenda posted

    02 Dec, 2022

    The IASB has posted the agenda for its next meeting, which will be held in its office in London on 13–15 December 2022. There are eight topics on the agenda.

  • XBRL (eXtensible Business Reporting Language) (mid blue) Image
  • IFRS Foundation issues Formula Linkbase 2022

    02 Dec, 2022

    The IFRS Taxonomy formula linkbase can help with validating and improving the reliability of values reported using the IFRS Accounting Taxonomy and the XBRL technical format.

  • DPOC meeting (mid blue) Image
  • DPOC approves shortened comment period for OECD Pillar Two proposals

    01 Dec, 2022

    At a supplementary meeting held today, the Due Process Oversight Committee (DPOC) discussed a potential shortened comment period for an exposure draft of proposed amendments to IAS 12 'Income Taxes' that would introduce a temporary exception from accounting for deferred taxes arising from the implementation of the OECD Pillar Two rules and targeted disclosures requirements for affected companies. The IASB expects to publish an exposure draft in January 2023.

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  • IASB webcast Image
  • Webcast with an overview of the IFRS for SMEs ED

    06 Dec, 2022

    On 8 September 2022, the IASB published an Exposure Draft (ED) of proposed amendments to its 'International Financial Reporting Standard for Small and Medium-sized Entities' (IFRS for SMEs). The IASB has now released a webcast offering an overview of the ED.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG summary reports from roundtable events with preparers on Primary Financial Statements

    30 Nov, 2022

    The European Financial Reporting Advisory Group (EFRAG) has released summary reports detailing feedback received from participants from the three roundtable events held in coordination with the International Accounting Standards Board (IASB) and European national standard setters to discuss the IASB’s tentative decisions to change the Exposure Draft General Presentation and Disclosures.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG summary report from joint webinar on Primary Financial Statements

    30 Nov, 2022

    The European Financial Reporting Advisory Group (EFRAG) has released a summary report of the joint webinar held in collaboration with the International Accounting Standards Board (IASB) on 15 November 2022 to discuss the implications of the IASB's latest tentative decisions on Primary Financial Statements.

  • European Union Image
  • Council of the European Union adopts CSRD

    28 Nov, 2022

    After the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD) on 10 November 2022, the Council of the European Union has now given the final green light.

  • ITCG meeting (mid blue) Image
  • Agenda for the December 2022 ITCG meeting

    25 Nov, 2022

    The agenda is available for the next meeting of the IFRS Taxonomy Consultative Group (ITCG), which will be held by video conference call on 5 December 2022.

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  • On the board agenda 2023 Image
  • On the board agenda 2023

    published 07 Dec, 2022

    As 2022 draws to a close, our annual review of board topics has two objectives – first, to act as a reminder of key matters for the reporting season, and second, to help you set the agenda for the year ahead.

  • EFRAG endorsement status report 10 November 2022 Image
  • EFRAG endorsement status report 10 November 2022

    published 10 Nov, 2022

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)'. The endorsement status report now also reflects the issuance of 'Non-current Liabilities with Covenants (Amendments to IAS 1)' in October 2022.

  • Using sustainability reporting to drive behavioral change Image
  • Using sustainability reporting to drive behavioral change

    published 10 Nov, 2022

    This publication maps out a potential way forward on using sustainability reporting to drive behavioral change – not just for the adoption of sustainability reporting and organizational transformation, but also to create a broader operating environment conducive to widespread behavior change.

  • 2022 image Image
  • Corporate Reporting Insights 2022 — Surveying FTSE reporting

    published 08 Nov, 2022

    Our latest survey of FTSE annual reports, Corporate Reporting Insights 2022, provides insights into annual reporting trends, focusing on areas where requirements have changed, where regulators are focusing and where innovative practices are emerging.

  • IFRS on Point — October 2022 Image
  • IFRS on Point — October 2022

    published 07 Nov, 2022

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

  • Report on the H2 2022 IFASS meeting Image
  • Report on the H2 2022 IFASS meeting

    published 04 Nov, 2022

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London and by remote participation on 27 and 28 September 2022. As reported earlier, among the topics discussed at the meeting were the UKEB research on goodwill subsequent measurement and jurisdictional perspectives on sustainability reporting.

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