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All you need on UK Accounting, Reporting & Corporate Governance
  • European Union Image
  • ESAs comment on IFRS 17 endorsement process in the EU

    19 Oct 2018

    The European Supervisory Authorities (ESAs) have jointly written to the European Financial Reporting Advisory Group (EFRAG) to express concerns on the endorsement process for IFRS 17 'Insurance Contracts'.

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  • Recordings from the October 2018 DPOC meeting

    18 Oct 2018

    The Trustees of the IFRS Foundation are currently meeting in Johannesburg. On 16 October, the Due Process Oversight Committee (DPOC) of the Trustees held its meeting (the only part of the Trustees meeting held in public). Recordings from the meeting are now available.

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  • UK government publishes a "no deal technical notice" on accounting and audit

    17 Oct 2018

    The government has published a “no deal technical notice” on accounting and audit, setting out changes to the UK’s corporate reporting and audit frameworks if there is no deal between the UK and the EU over the terms of the UK’s exit from the European Union on 29 March 2019. It does not provide details of the frameworks if a deal is reached, which would apply after the end of an implementation period on 31 December 2020 – during that period existing laws and regulations would apply.

  • IASB meeting (blue) Image
  • Pre-meeting summaries for the October IASB meeting

    16 Oct 2018

    The IASB will meet on Wednesday 24 and Thursday 25 October 2018. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

  • IASB meeting (blue) Image
  • Papers for the upcoming IASB discussion of IFRS 17

    12 Oct 2018

    At its upcoming meeting, the IASB will discuss IFRS 17 'Insurance Contracts' to determine whether the various concerns regarding the standard that have been brought to the IASB's attention require action of the Board.

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  • e-learning Image
  • Deloitte e-learning — IAS 2

    published 18 Oct 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 2 'Inventories', and the application of this Standard. Topics covered include the definition of inventory, costs classified as inventory, cost formulas, and net realisable value.

  • EFRAG endorsement status report 12 October 2018 Image
  • EFRAG endorsement status report 12 October 2018

    published 12 Oct 2018

    The endorsement status report has been updated to reflect that EFRAG has published a final endorsement advice on 'Amendments to References to the Conceptual Framework in IFRS Standards' and to reflect the Accounting Regulatory Committee ('ARC') positive vote on amendments to IAS 19 regarding 'Plan Amendment, Curtailment or Settlement'.

  • IFRS on Point — September 2018  Image
  • IFRS on Point — September 2018

    published 12 Oct 2018

    IFRS on Point, published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • IFRS on Point — August 2018 Image
  • IFRS on Point — August 2018

    published 13 Sep 2018

    IFRS on Point, published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • EFRAG endorsement status report 12 September 2018  Image
  • EFRAG endorsement status report 12 September 2018

    published 12 Sep 2018

    The endorsement status report has been updated to reflect the Accounting Regulatory Committee ('ARC') votes by written procedure on amendments to IAS 28 regarding 'Long-Term Interest in Associates and Joint Ventures'.

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