2014

Comment deadline for BIS consultation on UK implementation of the EU Accounting Directive from 24 Oct, 2014 12:05 AM to 24 Oct, 2014 11:55 PM — London,
The Department for Business, Innovation and Skills (BIS) has issued a consultation on the UK implementation of the EU Accounting Directive, which consolidates existing legislation on financial reporting and aims to reduce the regulatory burden on smaller companies.
Comment deadline for BIS consultation on draft guidance for country-by-country reporting by extractive industries from 17 Dec, 2014 12:05 AM to 17 Dec, 2014 11:55 PM — London,
The Department for Business, Innovation and Skills (BIS) has published draft guidance to help extractive industries meet the requirements for country-by-country reporting introduced by Chapter 10 of the EU Accounting Directive (Directive 2013/34/EU) and changes made by Directive 2013/50/EU to the Transparency Directive (2004/109/EC). Comments are invited until 17 December 2014.
Comment deadline for BIS public central register discussion paper from 09 Dec, 2014 12:05 AM to 09 Dec, 2014 11:55 PM — London,
The Department for Business, Innovation and Skills (BIS) has published a discussion paper (“the discussion paper”) seeking views on how to implement new requirements around recording company beneficial ownership information within a publicly accessible central register. BIS also seeks views as to what guidance will be required to help companies and others understand and comply with the new requirements. Responses are requested by 9 December 2014.
Comment deadline for CIPFA consultation on guidance for the preparation and publication of the annual pension fund report from 04 Jul, 2014 12:05 AM to 04 Jul, 2014 11:55 PM — London,
The Chartered Institute of Public Finance and Accountancy (CIPFA) has published a consultation on guidance to assist administering authorities and others with the preparation and publication of the annual pension fund report (“the guidance”). Comments are invited until 4 July 2014.
Comment deadline for CIPFA/LASAAC consultation on a new Code of Practice on Local Authority Accounting from 10 Oct, 2014 12:05 AM to 10 Oct, 2014 11:55 PM — London,
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments on an exposure draft of the 2015/16 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2015.
Comment deadline for CIPFA/LASAAC consultation on simplifying and streamlining the presentation of Local Authority Financial Statements from 19 Sep, 2014 12:05 AM to 19 Sep, 2014 11:55 PM — London,
CIPFA/LASAAC are consulting on proposals to simplify and streamline the presentation of local authority financial statements/statutory accounts to “better meet the needs of users” and to “remove unnecessary burdens from local authority accounts preparers” (“the consultation”). The consultation follows an earlier consultation in July 2013 on simplifying and streamlining the presentation of local authority financial statements.
Comment deadline for ED/2014/1 on the disclosure initiative from 23 Jul, 2014 01:00 AM to 23 Jul, 2014 10:00 PM — London,
The IASB published Exposure Draft ED/2014/1 'Disclosure Initiative (Proposed amendments to IAS 1)' on 25 March 2014. Comments are requested by 23 July 2014.
Comment deadline for ED/2014/3 on amendments to IAS 12 from 18 Dec, 2014 01:00 AM to 18 Dec, 2014 10:00 PM — London,
The IASB published Exposure Draft ED/2014/3 'Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)' on 20 August 2014. Comments requested by 18 December 2014.
Comment deadline for ED/2014/2 on investment entities from 15 Sep, 2014 01:00 AM to 15 Sep, 2014 10:00 PM — London,
The IASB published Exposure Draft ED/2014/2 'Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)' on 11 June 2014. Comments requested by 15 September 2014.
Comment deadline for EFRAG's draft comment letter on the International Accounting Standard Boards’ (IASB’s) Exposure Draft ED/2014/01 ‘Disclosure Initiative (Amendments to IAS 1)’ from 20 Jun, 2014 12:05 AM to 20 Jun, 2014 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has extended the comment deadline for its draft comment letter on the International Accounting Standard Boards’ (IASB’s) Exposure Draft ED/2014/01 ‘Disclosure Initiative (Amendments to IAS 1)’ that was issued by the IASB on 25 March 2014. The deadline has been extended to 20 June 2014.
Comment deadline for FCA Consultation Paper 14/17 from 07 Oct, 2014 12:05 AM to 07 Oct, 2014 11:50 PM — London,
The Financial Conduct Authority (FCA) has issued a consultation on the early implementation of the Transparency Directive Amending Directive 2013/50/EU requirement for issuers that are active in the extractive or logging of primary forest industries to prepare a report annually on payments made to governments in the countries in which they operate.
Comment deadline for FRC consultation on changes to the UK Corporate Governance Code from 27 Jun, 2014 12:05 AM to 27 Jun, 2014 11:55 PM — London,
The FRC has published a consultation (“the latest consultation”) on proposed changes to the UK Corporate Governance Code (“the Code”) stemming from earlier consultations on directors’ remuneration (October 2013) and risk management, internal control and the going concern basis of accounting (November 2013) ("the earlier consultations").
Comment deadline for FRC consultation on changes to UK Financial Reporting Standards a result of the implementation of the EU Accounting Directive in the UK and Republic of Ireland from 30 Nov, 2014 12:05 AM to 30 Nov, 2014 11:55 PM — London,
The Financial Reporting Council (FRC) has issued a consultation of proposed changes to UK Financial Reporting Standards as a result of the implementation of the EU Accounting Directive in the UK and Republic of Ireland. Comments are invited until 30 November 2014.
Comment deadline for FRC invitation to comment on IAASB’s Exposure Draft on proposed changes to various International Standards on Auditing (ISAs) to better deal with disclosures in financial statement audits from 04 Aug, 2014 12:05 AM to 04 Aug, 2014 11:55 PM — London,
The Financial Reporting Council (FRC) has requested comments from interested parties on the International Auditing and Assurance Standards Board’s (IAASB’s) recently issued Exposure Draft (ED) ‘Addressing Disclosures in the Audit of Financial Statements’ that was published in May 2014. The FRC intends to use comments received to assist it in developing its response to the IAASB and to assist it in developing proposals for the adoption into the UK equivalent ISA (UK and Ireland) when the changes to the ISAs are finalised.
Comment deadline for FRC invitation to comment on IAASB’s Exposure Draft on an auditor's responsibilities relating to 'other information' from 18 Jun, 2014 12:05 AM to 18 Jun, 2014 11:55 PM — London,
The Financial Reporting Council (FRC) has requested comments from interested parties on the International Auditing and Assurance Standards Board’s (IAASB’s) recently issued revised Exposure Draft of a revised International Standard on Auditing 720 (ISA 720) dealing with an auditor's responsibilities relating to 'other information'. The FRC intends to use comments received to assist it in developing its response to the IAASB and to assist it in developing proposals for the adoption into the UK equivalent ISA (UK and Ireland) 720 Section A (Revised October 2012). Comments are invited by the FRC until 18 June 2014.
Comment deadline for FRC XBRL consultation from 08 Jul, 2014 12:05 AM to 08 Jul, 2014 11:55 PM — London,
On 8 May 2014, the FRC published a consultation on drafts of three proposed new XBRL accounts taxonomies to support XBRL reporting under new UK GAAP and EU-adopted IFRS (“the consultation”). The consultation seeks comments from “users, preparers and others” on three taxonomies to reflect full EU adopted IFRS and the new financial reporting standards for the UK and Ireland – FRS 101 and FRS 102.
Comment deadline for FRED 54: ‘Draft amendments to FRS 102 – Basic financial instruments' from 30 Apr, 2014 12:05 AM to 30 Apr, 2014 11:55 PM — Comment deadline,
The Financial Reporting Council (FRC) has issued Financial Reporting Exposure Draft (FRED) 54 ‘Draft amendments to FRS 102 – Basic financial instruments (“the Exposure Draft”) containing proposed amendments to FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’ in respect of the classification of financial instruments as ‘basic’. The comment period closes on 30 April 2014.
Comment deadline for FRED 55 from 21 Nov, 2014 01:00 AM to 21 Nov, 2014 11:55 PM — London,
Comment deadline for FReM Exposure Drafts (14)01 and (14)02 from 13 Oct, 2014 12:05 AM to 13 Oct, 2014 11:55 PM — London,
The Government Financial Reporting team at HM Treasury has published two Exposure Drafts (EDs) proposing amendments to the government Financial Reporting Manual (FReM).
Comment deadline for NHF consultation on revised guidance on impairment of social housing assets from 04 Jun, 2014 12:05 AM to 04 Jun, 2014 11:55 PM — London,
Following consideration of responses to the Exposure Draft (“ED”) on the revised Housing Statement of Recommended Practice (“the Housing SORP”), The National Housing Federation (NHF), along with the SORP Working Party, have published a further ED that significantly revises the proposed guidance in the Housing SORP relating to impairment of social housing assets. Comments on these revised proposals are invited until 4 June 2014.
Comment deadline for the Discussion Paper on macro hedging from 17 Oct, 2014 12:00 AM to 17 Oct, 2014 09:00 PM — London,
The IASB published the discussion paper DP/2014/1 'Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging' for public comment on 17 April 2014. Comments are due by 17 October 2014.
Comment deadline for the FRC consultation on Regulations and Guidance for local public audit from 17 Oct, 2014 12:05 AM to 17 Oct, 2014 11:55 PM — London,
The Financial Reporting Council (FRC) has issued a consultation on statutory Regulations and Guidance for ‘local public audits’ – audits of local authorities, clinical commissioning groups and the remaining non-foundation NHS trusts. Comments are invited until 17 October 2014.
Comment deadline for the NAO consultation on the draft Code of Audit Practice for the audit of local public bodies 31 Oct, 2014 11:50 PM — London,
The National Audit Office (NAO) has published a draft Code of Audit Practice for the audit of local public bodies for the 2015-16 financial year onwards. Comments are invited until 31 October 2014.
Comment deadline on EFRAG paper on levies from 15 Dec, 2014 12:00 AM to 15 Dec, 2014 11:55 PM — London,
The European Financial Reporting Group (EFRAG) released 'EFRAG Short Discussion Series – Levies: what would have to be changed in IFRS for a different accounting outcome?' on 14 August 2014, with comments due by 15 December 2014.
Comment deadline on IVSC derivatives valuation ED 30 Nov, 2014 12:00 PM — London,
The International Valuation Standards Council (IVSC) published an exposure draft 'The Valuation of Equity Derivatives' in September 2014, with a comment deadline of 30 November 2014.
Comment deadline on proposed GRI governance reforms 09 Jul, 2014 12:00 PM — London,
In May 2014, the Global Reporting Initiative (GRI) announced a series of proposed governance changes which are designed to strengthen its role as a standard setter for sustainability reporting and enhance global acceptance of its role. The GRI governance proposals are open for comment until 9 July 2014.
Comment deadline on Request for Information on IFRS 3 from 30 May, 2014 01:00 AM to 30 May, 2014 11:00 PM — London,
The IASB issued 'Request for Information Post-implementation Review: IFRS 3 Business Combinations' on 30 January 2014, with a comment deadline of 30 May 2014.
Deadline for comments on EFRAG's draft endorsement advice for Equity Method in Separate Financial Statements (Amendments to IAS 27) from 21 Nov, 2014 12:00 AM to 21 Nov, 2014 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of Equity Method in Separate Financial Statements (Amendments to IAS 27) in the European Union (EU). Comments on this are due by 21 November 2014.
Deadline for comments on EFRAG's draft endorsement advice for IFRS 15 from 15 Dec, 2014 12:00 AM to 15 Dec, 2014 11:55 PM — London,
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of IFRS 15 'Revenue from Contracts with Customers' in the European Union (EU). Comments on this are due by 15 December 2014.
ICSA comment deadline for consultation on the contents of the Annual report from 30 May, 2014 12:05 AM to 30 May, 2014 11:55 PM — London,
The Institute of Chartered Secretaries and Administrators (ICSA) has published a consultation on a draft contents list for Annual reports. Comments on any aspects of the draft contents list are requested until 30 May 2014.
Submission deadline for the call for papers on IFRS 9 and Islamic products from 01 Aug, 2014 01:00 AM to 01 Aug, 2014 10:00 PM — London,
On 13 March 2014, the IASB's Consultative Group for Shariah-Compliant Instruments and Transactions issued a request for papers on challenges that may arise in the application of IFRS 9 classification and measurement principles to instruments and transactions commonly referred to as Islamic finance. Papers should be submitted by 1 August 2014.

Correction list for hyphenation

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