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All you need on UK Accounting, Reporting & Corporate Governance
  • CAQ (US Center for Audit Quality) (light green) Image
  • Hyperinflationary economies - updated IPTF watch list available

    27 Jan 2020

    IAS 29 'Financial Reporting in Hyperinflationary Economies' defines and provides general guidance for assessing whether a particular jurisdiction's economy is hyperinflationary. But the IASB does not identify specific jurisdictions. The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) monitors the status of 'highly inflationary' countries. The Task Force's criteria for identifying such countries are similar to those for identifying 'hyperinflationary economies' under IAS 29.

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  • Pre-meeting summaries for the January IASB meeting

    24 Jan 2020

    The IASB will meet in London on 28–30 January 2020 to discuss twelve topics. 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.

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    Leaf - sustainability (green) Image
  • IBC discusses Big4 report on reporting sustainability information at WEF

    24 Jan 2020

    At the World Economic Forum (WEF), the chief executive officers of many of the world’s largest companies expressed support for aligning on a core set of metrics and disclosures in their annual reports on the non-financial aspects of business performance such as greenhouse gas emissions and strategies, diversity, employee health and well-being and other factors.

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW webinar on the TCFD recommendations

    22 Jan 2020

    The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar looking at the Task Force on Climate-related Financial Disclosures' recommendations in more detail.

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW UK GAAP update webinar

    22 Jan 2020

    The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar outlining latest developments and implementation issues in UK GAAP and also recent changes to reporting regulations.

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  • EFRAG endorsement status report 23 January 2020

    published 23 Jan 2020

    The endorsement status report has been updated to reflect the IASB's issuance of 'Classification of Liabilities as Current or Non-current (amendments to IAS 1 Presentation of Financial Statements)'.

  • Governance in brief — IIA raises the bar on internal audit Image
  • Governance in brief — IIA raises the bar on internal audit

    published 23 Jan 2020

    The Institute of Internal Auditors is seeking to reinforce the role of the internal audit profession as a cornerstone of good corporate governance through the publication of this Internal Audit Code of Practice. This builds on earlier work developing a similar Code of Practice for financial services firms. The Code aims to be regarded as a benchmark of good practice against which organisations can assess their internal audit function. This is a far reaching Code and will raise the bar for many organisations, both public and private, should they wish to comply with the Code.

  • EFRAG endorsement status report 17 January 2020 Image
  • EFRAG endorsement status report 17 January 2020

    published 17 Jan 2020

    The endorsement status report has been updated to reflect that the European Union has formally adopted 'Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)' published by the IASB in September 2019.

  • IPSAS in your pocket — 2020 edition Image
  • IPSAS in your pocket — 2020 edition

    published 16 Jan 2020

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2020.

  • IFRS on Point — December 2019  Image
  • IFRS on Point — December 2019

    published 09 Jan 2020

    '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.

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  • EFRAG endorsement status report 7 January 2020

    published 08 Jan 2020

    The endorsement status report has been updated to provide additional guidance on when endorsement of the two amendments to IFRSs that became effective on 1 January 2020 but have not been endorsed for use in the European Union yet might be expected.

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