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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image
  • Papers for the upcoming IASB discussion of IFRS 17

    12 Oct 2018

    At its upcoming meeting, the IASB will discuss IFRS 17 'Insurance Contracts' to determine whether the various concerns regarding the standard that have been brought to the IASB's attention require action of the Board.

  • IASB meeting (blue) Image
  • October 2018 IASB meeting agenda posted

    12 Oct 2018

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24 and 25 October 2018. There are eight topics on the agenda.

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  • New and revised pronouncements as at 30 September 2018

    12 Oct 2018

    Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 30 September 2018. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process.

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
  • Updated IPSAS-IFRS alignment dashboard

    12 Oct 2018

    The International Public Sector Accounting Standards Board (IPSASB), which develops the of 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.

  • DPOC meeting (mid blue) Image
  • Agenda for the October 2018 DPOC meeting

    10 Oct 2018

    The Trustees of the IFRS Foundation will be meeting in Johannesburg from 16 to 18 October 2018. However, only the meeting of the Due Process Oversight Committee (DPOC) on 16 October will be held in public.

  • ICAEW (Institute of Chartered Accountants in England and Wales) (lt green) Image
  • November 2018 meeting of the ICAEW FRDG

    09 Oct 2018

    The next meeting of the Institute of Chartered Accountants in England and Wales (ICAEW) Financial Reporting Discussion Group (FRDG) will be held on 6 November 2018 in London.

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  • EFRAG endorsement status report 12 October 2018 Image
  • EFRAG endorsement status report 12 October 2018

    published 12 Oct 2018

    The endorsement status report has been updated to reflect that EFRAG has published a final endorsement advice on 'Amendments to References to the Conceptual Framework in IFRS Standards' and to reflect the Accounting Regulatory Committee ('ARC') positive vote on amendments to IAS 19 regarding 'Plan Amendment, Curtailment or Settlement'.

  • IFRS on Point — September 2018  Image
  • IFRS on Point — September 2018

    published 12 Oct 2018

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

  • 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.

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  • 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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