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All you need on UK Accounting, Reporting & Corporate Governance
  • IFRS Foundation (blue) Image
    XBRL (eXtensible Business Reporting Language) (mid blue) Image

  • Updated preparer’s guide to the IFRS Taxonomy

    23 Jan 2019

    The IFRS Foundation has released an updated version of 'Using the IFRS Taxonomy — A preparer’s guide' that is intended to help companies understand the IFRS Taxonomy content.

  • DPOC meeting (mid blue) Image

  • Agenda for the January 2019 DPOC meeting

    23 Jan 2019

    The Trustees of the IFRS Foundation will be meeting in Kuala Lumpur from 29 to 31 January 2019. However, only the meeting of the Due Process Oversight Committee (DPOC) on 29 January will be held in public.

  • IASB meeting (blue) Image

  • Agenda for the upcoming IASB meeting changed

    22 Jan 2019

    The agenda for the IASB meeting, which will be held on 23 January 2019 in London, has been changed: The sessions have changed their order - most notably the session on IFRS 17 'Insurance Contracts' has been moved to the afternoon and will now begin at 13:00hrs UK time.

  • IOSCO (International Organization of Securities Commissions) (dark gray) Image
    Leaf - sustainability (green) Image

  • IOSCO statement on disclosure of ESG matters by issuers

    21 Jan 2019

    The International Organization of Securities Commissions (IOSCO) has published a statement setting out the importance for issuers of considering the inclusion of environmental, social and governance (ESG) matters when disclosing information material to investors' decisions.

  • IASB meeting (blue) Image

  • Pre-meeting summaries for the January IASB meeting

    17 Jan 2019

    The IASB will meet at its offices in London on Wednesday 23 January 2019. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed, we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

  • Movie camera (green) Image
    Leaf - sustainability (green) Image

  • Forum on integrated thinking at the World Economic Forum in Davos

    17 Jan 2019

    While sustainable profit flows from the pursuit of a broader social purpose, translating it into something that is measurable in as simple and understandable way as we measure profit is not a small challenge. Metrics that explain this remain the ‘soft underbelly' of corporate communications.

  • IASB meeting (blue) Image

  • January 2019 IASB meeting agenda posted

    14 Jan 2019

    The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 23 January 2019. There are four topics on the agenda, including another set of potential amendments to IFRS 17.

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  • EFRAG endorsement status report 14 January 2019 Image

  • EFRAG endorsement status report 14 January 2019

    published 15 Jan 2019

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Definition of a Business (Amendments to IFRS 3)'. Final endorsement advice ist expected in Q1 2019.

  • IFRS on Point — December 2018 Image

  • IFRS on Point — December 2018

    published 11 Jan 2019

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

  • Need to know - Equalisation of guaranteed minimum pensions Image

  • Need to know - Equalisation of guaranteed minimum pensions

    published 20 Dec 2018

    This Need to know addresses the impact of a recent ruling regarding equalisation of guaranteed minimum pensions payable under UK defined benefit schemes. It is equally relevant to those reporting under IFRS and FRS 102.

  • Energy and carbon reporting requirements enacted Image

  • Need to know - Energy and carbon reporting requirements enacted

    published 18 Dec 2018

    This publication discusses the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, which were issued by the Government in November 2018. The Regulations set out new requirements for the directors' report of quoted and large unquoted companies, as well as introducing an Energy and Carbon report for large limited liability partnerships.

  • Governance in brief — The Wates Corporate Governance Principles for large private companies Image

  • Governance in brief — The Wates Corporate Governance Principles for large private companies

    published 18 Dec 2018

    The Wates Principles are a set of six high level principles of corporate governance issued to help the largest private companies meet the new legislative requirement to report on their corporate governance arrangements for periods commencing on or after 1 January 2019. It is a voluntary framework which adopts the “apply and explain” approach. Guidance is provided with each principle, not as requirements, but to help companies understand how they can apply the principles.

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  • Stay Tuned Online - IFRS and UK GAAP Update December 2018

    published 18 Dec 2018

    Stay Tuned Online is an online financial reporting update, aimed at helping finance teams keep up to speed with IFRS and UK financial reporting issues. Each update lasts about an hour, and sessions are normally held three times a year –the next one will come out in Spring 2019.

  • IFRS on Point — November 2018 Image

  • IFRS on Point — November 2018

    published 13 Dec 2018

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

  • Accounting Roundup - Closing Out 2018 Image

  • Accounting Roundup - Closing Out 2018

    published 13 Dec 2018

    Closing out 2018 discusses the significant corporate reporting issues relevant to 31 December 2018 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2017/2018, the ESMA’s common enforcement priorities for issuers in the European Union together with developments in reporting standards and areas of investor interest.

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    • IASB Meeting — 19–21 June 2018

      Start: 19 Jun 2018 - End: 21 Jun 2018

      The IASB met in London on 19–21 June 2018 to discuss fifteen topics and included an educational session with the FASB.

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