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All you need on UK Accounting, Reporting & Corporate Governance
  • IFRIC meeting (blue) Image
  • IFRS Interpretations Committee holds June 2019 meeting

    14 Jun 2019

    The IFRS Interpretations Committee met in London on 11–12 June 2019 to discuss twelve issues, including eight new interpretation requests. We have posted Deloitte observer notes for the technical issues discussed during this meeting.

  • IASB (International Accounting Standards Board) (blue) Image
  • Pre-meeting summaries for the June IASB meeting

    14 Jun 2019

    The IASB will meet in London on 17–19 June 2019 to discuss seven 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.

  • IIRC (International Integrated Reporting Committee) (green) Image
  • UNCTAD and the IIRC sign updated Memorandum of Understanding

    13 Jun 2019

    The United Nations Conference on Trade and Development (UNCTAD) and the International Integrated Reporting Council (IIRC) have signed an updated Memorandum of Understanding (MoU) to reaffirm their commitment to integrating the United Nation’s Sustainable Development Goals (SDGs) into the corporate reporting cycle.

  • ITCG meeting (mid blue) Image
  • Agenda for the June 2019 ITCG meeting

    12 Jun 2019

    The agenda is available for the next meeting of the IFRS Taxonomy Consultative Group (ITCG), which will be held by conference call on 24 June 2019.

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  • Deloitte comment letter on the IASB’s proposal on interest rate benchmark reform Image
  • Deloitte comment letter on the IASB’s proposal on interest rate benchmark reform

    published 17 Jun 2019

    We support the IASB’s response in proposing amendments to both IFRS 9 and IAS 39 that deal with the immediate need of addressing the effect of the uncertainty arising from changes in benchmark interest rates on the “highly probable” requirement for cash flow hedges and the designated risk for cash flow and fair value hedges and suggest the IASB work on finalizing these amendments and begin the work on its second phase of amendments concurrently.

  • IFRS on Point — May 2019 Image
  • IFRS on Point — May 2019

    published 12 Jun 2019

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

  • On the board agenda — half year 2019  Image
  • On the board agenda — half year 2019

    published 05 Jun 2019

    Before you break for the summer, this briefing is designed as an update to help you establish the agenda for the rest of 2019. This review for boards and committees covers interim and year-end reporting, emerging themes, as well as an update on areas of regulatory focus. There is much to get to grips with which will benefit from forward planning. To assist we have provided a summary checklist for your agenda.

  • Report on the H1 2019 IFASS meeting  Image
  • Report on the H1 2019 IFASS meeting

    published 23 May 2019

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Buenos Aires on 28 and 29 March 2019.

  • Accounting Roundup — May 2019 Image
  • Accounting Roundup — May 2019

    published 23 May 2019

    This accounting roundup, covering the period January 2019 through to April 2019, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

  • Lease modifications – extending the lease term Image
  • Lease modifications – extending the lease term

    published 21 May 2019

    This publication from Deloitte Hong Kong focuses on the extension of a lease. Specifically, it addresses the following issues: 1) What constitutes a lease modification? 2) When should a lease modification be accounted for? 3) What is the impact of a lease modification on the lease term? 4) How do the modification requirements interact with transition reliefs?

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    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.