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All you need on UK Accounting, Reporting & Corporate Governance
  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG webinar on FICE Discussion Paper

    20 Sep 2018

    In August 2018, the European Financial Reporting Advisory Group (EFRAG) issued a draft comment letter on the IASB discussion paper DP/2018/1 'Financial Instruments with Characteristics of Equity' (FICE DP). This is now followed by a webinar will delving more deeply into the more challenging and contentious areas of FICE.

  • Financial Reporting Lab Image
  • Financial Reporting Lab calls for new participants for a new project on climate and workforce reporting

    19 Sep 2018

    The Financial Reporting Lab (“the Lab”) is calling for participants for its next project on the disclosure of climate change and workforce information. The project will look at how the Lab’s recommendations in previous reports on business model reporting, risk and viability and performance metrics apply to companies’ reporting on client change and their workforce. It will look at how climate and workforce disclosures can be reported most effectively.

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  • Agenda for the first meeting of the Management Commentary Consultative Group

    17 Sep 2018

    In November 2017 the IASB added to its agenda a project to update the IFRS Practice Statement 'Management Commentary'. To support this project, the Board created the Management Commentary Consultative Group. The agenda for the first meeting of the group on 28 September 2018 is now available.

  • IFRS IC meeting (blue) Image
  • IFRS Interpretations Committee holds September 2018 meeting

    14 Sep 2018

    The IFRS Interpretations Committee met in London on 11 and 12 September 2018 to discuss thirteen issues, including five new interpretation requests. We have posted Deloitte observer notes for the technical issues discussed during this meeting.

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  • 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'.

  • Navigating the impact of the new Leases Standards — A Deloitte Global IFRS 16 and ASC 842 readiness survey Image
  • Navigating the impact of the new Leases Standards — A Deloitte Global IFRS 16 and ASC 842 readiness survey

    published 07 Sep 2018

    As Deloitte accompanies organisations in their new Leases standards implementation projects, we identified a need for organisations to share their many challenges and to understand those faced by others in their jurisdictions, regions and industries around the world. In response, Deloitte launched the Global IFRS 16 and ASC 842 readiness survey, which highlights the challenges and complexities facing organisations when implementing IFRS 16 and ASC 842 across the world. The survey found that, with a few regional exceptions, many of the challenges and issues identified are similar across all organisation sizes and industries.

  • e-learning (50) Image
  • Deloitte e-learning — IAS 40

    published 30 Aug 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 40 'Investment Property', and the application of this Standard. The module incorporates amendments to IAS 40 issued in December 2016. In addition, this new version sets out the requirements of IAS 40 prior to the adoption of IFRS 15. Topics covered include the identification of investment property, measuring investment property at fair value, changes in classification, and accounting for investment property disposals.

  • e-learning (50) Image
  • Deloitte e-learning — IAS 28

    published 30 Aug 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 28 'Investments in Associates and Joint Ventures' (2011), and the application of this Standard. The module also incorporates amendments to IAS 28 issued in October 2017. Topics covered include the identification of an investee's status as a subsidiary, associate, joint venture or passive investment, the application of the equity method, and accounting for investments in associates in consolidated financial statements.

  • e-learning (50) Image
  • Deloitte e-learning — IAS 21

    published 30 Aug 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 21 'The Effects of Changes in Foreign Exchange Rates', and the application of this Standard. The module also incorporates IFRIC 22 Foreign Currency Transactions and Advance Consideration issued in December 2016. Topics covered include determining functional currency, the presentation currency notion, differences between foreign currency transactions and the translation of foreign operations, the process of accounting for foreign currency transactions and foreign operations, and the process of translating financial statements into a presentation currency.

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