All you need on UK Accounting, Reporting & Corporate Governance
  • IFRS Trustees speeches (blue) Image
  • IFRS Foundation Chair delivers keynote on global financial standards and sustainability reporting

    29 Feb, 2024

    Erkki Liikanen, Chair of the IFRS Foundation Trustees, addressed attendees at the IFRS Foundation Trustees’ stakeholder dinner in Madrid, Spain, on 28 February 2024. Chair Liikanen highlighted the Foundation’s role in global governance, strategy, and oversight of standard-setting boards. He emphasised the significance of the IFRS Foundation’s collaboration, with trustees representing diverse expertise from around the world and underscored the Foundation’s commitment to transparency, with all meetings held publicly and documents accessible online.

  • IASB (International Accounting Standards Board) (blue) Image
    ISSB (International Sustainability Standards Board) (blue) Image
  • Updated IASB and ISSB work plan — Analysis (February 2024)

    29 Feb, 2024

    Following the IASB and ISSB meetings this month, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in January 2024.

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  • February 2024 ISSB meeting notes posted

    29 Feb, 2024

    The ISSB met in New York on 21 February 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • February 2024 IASB meeting notes posted

    27 Feb, 2024

    The IASB met in London on 19-22 February 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • ISSB publishes February 2024 podcast

    27 Feb, 2024

    The ISSB has released a podcast hosted by ISSB Chair Emmanuel Faber and Vice-Chair Jingdong Hua discussing the latest developments from the ISSB.

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  • IOSCO Chair speaks on adoption of the ISSB standards

    27 Feb, 2024

    In a speech at the IFRS Sustainability Symposium on 22 February 2024, Jean-Paul Servais, Chair of the International Organization of Securities Commissions (IOSCO), highlighted the role of jurisdictions in the adoption of the ISSB standards.

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  • Agenda for March 2024 CMAC meeting

    29 Feb, 2024

    Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) in a hybrid conference on 8 March 2024. The agenda for the meeting has been released.

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  • Agenda for the March 2024 SSAF meeting

    29 Feb, 2024

    The IFRS Foundation has released an agenda and meeting papers for the meeting of the Sustainability Standards Advisory Forum (SSAF), which is to be held in Frankfurt on 11 March 2024.

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  • IFAC and AICPA & CIMA study observes more detail in sustainability reporting

    23 Feb, 2024

    The International Federation of Accountants (IFAC), together with AICPA & CIMA, has published an update to its study on the sustainability reporting and assurance practices of the largest global companies. The study reveals that there is now more detail and breadth in these companies' sustainability reporting.

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  • EFRAG survey on IFRS 16 — user perspective

    22 Feb, 2024

    The European Financial Reporting Advisory Group (EFRAG) has launched the second part of its survey on IFRS 16 to seek input from users on whether the standard has improved the reporting on lease activities.

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  • Research workshop on FICE

    21 Feb, 2024

    The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on the IASB’s exposure draft 'Financial Instruments with Characteristics of Equity' on 11 March 2024.

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  • Updated IPSAS-IFRS alignment dashboard (March 2024)

    21 Feb, 2024

    The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.

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  • Need to know — EU Taxonomy Image
  • Need to know — EU Taxonomy

    published 28 Feb, 2024

    This Need to know discusses the EU Taxonomy Regulation that the EU has implemented as part of its broader sustainable finance strategy. The EU Taxonomy is a classification system of economic activities that can be considered ‘environmentally sustainable’ with one (or more) of the six EU environmental objectives laid out in the Regulation. The Regulation sets mandatory requirements on disclosure for those in scope of the Non-Financial Reporting Directive (NFRD) (and the Corporate Sustainability Reporting Directive (CSRD) once it comes into effect). Non-EU entities that have debt or equity securities traded on EU regulated markets may be in scope as a result of the rules of the specific EU regulated market. If not, they will be brought into scope once the CSRD comes into effect.

  • IFRS on Point — January 2024 Image
  • IFRS on Point — January 2024

    published 02 Feb, 2024

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

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  • Stay Tuned Online — January 2024

    published 31 Jan, 2024

    Stay Tuned Online is an online corporate reporting update, aimed at helping finance teams keep up to speed with narrative, governance and financial reporting issues. Each update lasts about an hour.

  • Accounting roundup — January 2024 Image
  • Accounting roundup — January 2024

    published 30 Jan, 2024

    This Accounting roundup, covering the period October 2023 through to December 2023, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

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  • IPSAS in your pocket — 2024 edition

    published 22 Jan, 2024

    This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, effective for financial statements for annual periods beginning on or after 1 January 2024.

  • Need to know — California Climate Legislation Image
  • Need to know — California Climate Legislation

    published 18 Jan, 2024

    In October 2023, the California Governor signed into law two state senate bills and one assembly bill. The senate bills collectively require certain public and private US companies doing business in California to provide both quantitative and qualitative climate disclosures. The assembly bill is intended to combat entities’ “greenwashing” of climate-related emission claims. This newsletter explains the content of the bills.

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