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All you need on UK Accounting, Reporting & Corporate Governance
  • IAASB (International Auditing and Assurance Standards Board) (lt gray) Image
    IAESB (International Accounting Education Standards Board) (lt gray) Image
  • IAASB, IESBA, and IAESB outline need for more professional scepticism

    15 Aug 2017

    The International Auditing and Assurance Standards Board (IAASB), the International Ethics Standards Board for Accountants (IESBA), and the International Accounting Education Standards Board (IAESB) have jointly published 'Toward Enhanced Professional Skepticism'.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG issues draft endorsement advice on IFRIC 23

    03 Aug 2017

    The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of IFRIC Interpretation 23 ‘Uncertainty over Income Tax Treatments’ in the European Union (EU).

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW publishes a paper on extended audit reporting

    03 Aug 2017

    The Institute of Chartered Accountants in England and Wales (ICAEW) has published a paper to “help preparers and users of extended auditors’ reports in the UK and overseas to implement them and understand them”.

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • ICAEW report on non-comparable disclosure under IFRS

    03 Aug 2017

    The Institute of Chartered Accountants in England and Wales (ICAEW) has released a report 'Disclosure quality and international comparability under IFRS: evidence from pension discount rates, impairment and capitalisation of development costs' that argues that non-comparable disclosure under IFRS is a problem.

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  • IFRS on Point — June 2017 Image
  • IFRS on Point — June 2017

    published 26 Jul 2017

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

  • Governance in focus — The risks and opportunities of Brexit – Survey of FTSE 100 Image
  • Governance in focus — The risks and opportunities of Brexit – Survey of FTSE 100

    published 14 Jul 2017

    Our latest publication examines how companies have disclosed the risks and opportunities of Brexit in their annual reports and includes examples of disclosure. These annual reports were written and published in advance of the triggering of Article 50 and the general election but they do represent the start of a journey to more comprehensive disclosure.

  • EFRAG endorsement status report 13 July 2017 Image
  • EFRAG endorsement status report 13 July 2017

    published 14 Jul 2017

    The endorsement status report has been updated to include a footnote that links to the text sent to the European Parliament and the Council of the European Union regarding the endorsement of 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)'.

  • Ned to know — Task Force on Climate-related Financial Disclosures issues its final report Image
  • Need to know — Task Force on Climate-related Financial Disclosures issues its final report

    published 06 Jul 2017

    This newsletter discusses the final report recently issued by the Task Force on Climate-related Financial Disclosures. The recommendations aim to provide investors, asset owners, asset managers, lenders and insurance underwriters with consistent climate-related financial disclosures that are useful in understanding material climate-related risks.

  • EFRAG endorsement status report 6 July 2017 Image
  • EFRAG endorsement status report 6 July 2017

    published 06 Jul 2017

    The endorsement status report has been updated to reflect that ARC voted in favour of endorsing amendments to IAS 7, amendments to IAS 12, and clarifications to IFRS 15. Final endorsement of these pronouncements is expected in the fourth quarter of 2017.

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