All you need on UK Accounting, Reporting & Corporate Governance
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  • December 2023 IASB meeting agenda posted

    01 Dec, 2023

    The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 12–14 December 2023. There are ten topics on the agenda.

  • ISSB (International Sustainability Standards Board) (blue) Image

  • IFRS Foundation launches knowledge hub to support the implementation of IFRS S1 and IFRS S2

    01 Dec, 2023

    The IFRS Foundation has launched the IFRS Sustainability Knowledge Hub to support the implementation of IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’. The hub is a tool in the capacity building programme for the new standards before they become effective for annual periods beginning on or after 1 January 2024.

  • ISSB (International Sustainability Standards Board) (blue) Image

  • Multilateral development banks confirm support for work of the ISSB at COP28

    30 Nov, 2023

    At COP 28, currently held in Dubai, United Arab Emirates, the Asian Infrastructure Investment Bank, the European Investment Bank, the Inter-American Development Bank and the European Bank for Reconstruction and Development have confirmed their support for the work of the International Sustainability Standards Board (ISSB).

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  • IASB publishes proposed amendments regarding financial instruments with characteristics of equity

    29 Nov, 2023

    The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2023/5 'Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)'. It contains proposed amendments that aim at clarifying the classification requirements in IAS 32 'Financial Instruments: Presentation', including their underlying principles, to address known practice issues that arise in applying IAS 32. Comments are requested by 29 March 2024.

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  • Academic study on the costs and benefits of IFRS 15 adoption

    29 Nov, 2023

    The European Financial Reporting Advisory Group (EFRAG) has published the results of academic study on the effects of the adoption of IFRS 15 'Revenue from Contracts with Customers' on preparers and users of financial statements.

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  • Summary of the October 2023 CMAC meeting

    27 Nov, 2023

    Representatives from the International Accounting Standards Board (IASB) met with the Capital Markets Advisory Council (CMAC) in a hybrid meeting on 19 October 2023. Notes from the meeting have now been released.

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  • Report on the autumn 2023 IFASS meeting

    21 Nov, 2023

    A report has been issued summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London and by remote participation on 26 and 27 September 2023.

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  • Second EBA report on IFRS 9 implementation

    19 Nov, 2023

    The European Banking Authority (EBA) has published a second report summarising the findings arising from the monitoring activities on the IFRS 9 implementation by EU institutions.

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  • Report on the H2 2023 IFASS meeting

    published 21 Nov, 2023

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in London and by remote participation on 26 and 27 September 2023.

  • Need to know — Areas of Focus for Corporate Reporting (November 2023) Image

  • Need to know — Areas of Focus for Corporate Reporting (November 2023)

    published 13 Nov, 2023

    This 'Need to know' sets out financial reporting issues that may be relevant in view of the current economic and geopolitical environment and also highlights areas of regulatory focus and recent changes in accounting standards. The topics contained within this publication will be relevant to all companies preparing annual reports and accounts as well as half-yearly reporters. This 'Need to know' should be read in conjunction with Closing Out 2022 and the Financial Reporting council’s (FRC’s) latest Annual Review of Corporate Reporting which contain additional topics for UK entities to consider including reporting expectations and areas of regulatory focus.

  • IFRS on Point — October 2023 Image

  • IFRS on Point — October 2023

    published 03 Nov, 2023

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

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