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All you need on UK Accounting, Reporting & Corporate Governance
  • ESMA (European Securities and Markets Authority) (dark gray) Image
    European Union Image

  • ESMA publishes 22nd enforcement decisions report

    20 Apr 2018

    The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 5, IAS 7, IAS 32, IAS1/IAS36, IFRS 3/IFRS 13/IAS 28, IFRIC 17, IAS 1, IFRS 10, IAS 8/IAS 21/IAS 29, and IAS 38.

  • IASB meeting (blue) Image

  • Pre-meeting summaries for the April IASB meeting

    20 Apr 2018

    The IASB meets at its offices in London on Tuesday 24 and Wednesday 25 April 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.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • EFRAG Board Meeting April 2017

    19 Apr 2018

    The European Financial Reporting Advisory Group (EFRAG) will hold a Board conference call on 23 April 2018.

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image

  • IPSASB publishes proposed 'Improvements to IPSAS, 2018'

    17 Apr 2018

    The International Public Sector Accounting Standards Board (IPSASB) has published an exposure draft 'Improvements to IPSAS, 2018', which sets out proposed amendments to International Public Sector Accounting Standards (IPSAS) to address issues raised by stakeholders and to converge with amendments to IFRSs.

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  • Podcast (mid blue) Image

  • Stay Tuned Online - IFRS and UK GAAP Update April 2018

    published 19 Apr 2018

    The following topics are covered in April 2018's Stay Tuned Online: 1) Reminders for March 2018 year-ends; 2) Interim reports 2018; 3) IFRS developments/news; 4) UK GAAP developments/news; and 5) Other corporate reporting news.

  • IFRS on Point — April 2018 Image

  • IFRS on Point — April 2018

    published 10 Apr 2018

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

  • EFRAG endorsement status report 3 April 2018 Image

  • EFRAG endorsement status report 3 April 2018

    published 03 Apr 2018

    The endorsement status report has been updated to reflect that the European Union has formally adopted IFRIC 22 'Foreign Currency Transactions and Advance Consideration'.

  • Need to know — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors Image

  • Need to know — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

    published 29 Mar 2018

    The International Accounting Standards IASB (the IASB) has proposed amendments to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' that would introduce a new, lower, threshold to getting relief from having to account for a change in accounting policy fully retrospectively, when that change is a consequence of an agenda decision issued by the IFRS Interpretations Committee. The proposal is set out in a recent Exposure Draft (ED) 2018/01.

  • Governance in focus - Cyber risk reporting in the UK Image

  • Governance in focus — Cyber risk reporting in the UK

    published 28 Mar 2018

    This survey represents our second review of cyber reporting by the UK’s FTSE 100 companies, designed to help you identify examples of good practice and to offer insight about how to keep the users of annual reports informed.

  • EFRAG endorsement status report 26 March 2018 Image

  • EFRAG endorsement status report 26 March 2018

    published 26 Mar 2018

    The endorsement status report has been updated to reflect that the European Union has formally adopted 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'.

  • Revenue from Contracts with Customers — A guide to IFRS 15 Image

  • Revenue from Contracts with Customers — A guide to IFRS 15

    published 21 Mar 2018

    This detailed guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 15 and includes a high-level executive summary of the new requirements, followed by a specific focus on the important issues and choices available for entities on transition to the new Standard.

  • EFRAG endorsement status report 21 March 2018 Image

  • EFRAG endorsement status report 21 March 2018

    published 21 Mar 2018

    The endorsement status report has been updated to reflect that EFRAG has completed its due process regarding the IASB's 'Annual Improvements to IFRS Standards 2015–2017 Cycle' and has submitted its endorsement advice letter to the European Commission. EFRAG has also published draft endorsement advice on 'Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)'.

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    • IASB Meeting — 24–25 January 2018

      Start: 24 Jan 2018 - End: 25 Jan 2018

      The IASB held a public meeting on Wednesday 24 and Thursday 25 January 2018. There were six topics on the agenda with the longest slots for primary financial statements and the PIR of IFRS 13 'Fair Value Measurement'.

    • IASB Meeting — 13–14 December 2017

      Start: 13 Dec 2017 - End: 14 Dec 2017

      The IASB met in public on Wednesday 13 and Thursday 14 December 2017. There were seven topics on the agenda with the longest slots (two hours each) for primary financial statements and goodwill and impairment.

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