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2016

Comment deadline for BEIS Green Paper on Corporate Governance from Feb 17, 2017 12:05 AM to Feb 17, 2017 11:55 PM London,
The Department for Business, Energy & Industrial Strategy (BEIS) has issued a Green Paper seeking views on how to improve the UK corporate governance framework and setting out options for updating the framework and reforming executive remuneration. The consultation closes on 17th February 2017.
Comment deadline for BIS consultation on disclosure of non-financial and diversity information from Apr 15, 2016 12:05 AM to Apr 15, 2016 11:55 PM London,
The Department for Business Innovation and Skills (BIS) has issued a consultation on the UK implementation of the EU Non-Financial Reporting Directive 2014/95/EU on disclosure of non-financial and diversity information by certain large undertakings and groups. The aim of the EU non-financial reporting Directive is to improve the transparency of certain EU companies as regards non-financial and diversity information. Comments are requested by 15 April 2016.
Comment deadline for Charity Commission and OSCR consultation on revisions to the Charity SORP FRS 102 from Dec 11, 2016 12:05 AM to Dec 11, 2016 11:55 PM London,
The Charity Commission for England and Wales and the Office of the Scottish Charity Regulator are seeking views on how the Charities Statement of Recommended Practice (“Charities SORP”) can be improved. Comments are requested by 11 December 2016.
Comment deadline for EFRAG draft endorsement advice on amendments IFRS 2 from Nov 09, 2016 11:05 PM to Nov 10, 2016 10:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the amendments to IFRS 2 'Share-based Payment' in the European Union (EU). Comments are requested by 10 November 2016.
Comment deadline for EFRAG draft endorsement advice on amendments to IAS 7 from May 13, 2016 12:05 AM to May 13, 2016 11:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the amendments to International Accounting Standard (IAS) 7 ‘Statement of Cash Flows’ in the European Union (EU). Comments are requested by 13 May 2016.
Comment deadline for EFRAG draft endorsement advice on amendments to IAS 12 from May 13, 2016 12:05 AM to May 13, 2016 11:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the amendments to International Accounting Standard (IAS) 12 ‘Income Taxes’ in the European Union (EU). Comments are requested by 13 May 2016.
Comment deadline for Financial Reporting Exposure Draft (FRED) 62 Draft amendments to FRS 102 – Fair value hierarchy disclosures. from Jan 31, 2016 12:05 AM to Jan 31, 2016 11:55 PM London,
In November 2015, the Financial Reporting Council (FRC) published Financial Reporting Exposure Draft (FRED) 62 Draft amendments to FRS 102 – Fair value hierarchy disclosures. The FRC has received feedback that amending the fair value disclosure requirements applicable to financial institutions and retirement benefit plans will reduce the costs of complying with Financial Reporting Standard (FRS) 102 and allow these entities to provide information to users that is more consistent with EU-adopted IFRS. This should also make it easier for users to make comparisons between the financial statements of these entities and those applying EU-adopted IFRS. FRED 62 proposes to amend paragraphs 34.22 and 34.42 of FRS 102 to require disclosure of financial instruments held at fair value on the basis of a fair value hierarchy consistent with EU-adopted IFRS. Comments are requested by 31 January 2016.
Comment deadline for FRC consultation on revisions to Practice Note 20 from Dec 15, 2016 11:05 PM to Dec 16, 2016 10:55 PM London,
The Financial Reporting Council (FRC) has published a consultation on revisions to Practice Note 20: The Audit of Insurers in the UK (PN20). The consultation also proposes the withdrawal of Practice Note 24: The Audit of Friendly Societies in the United Kingdom (PN24). Comments are requested by 16 December 2016.
Comment deadline for FRC consultation on proposals for the Audit Enforcement Procedure from May 04, 2016 12:05 AM to May 04, 2016 11:55 PM London,
The Financial Reporting Council (FRC) has issued a consultation on proposals for the Audit Enforcement Procedure, developed to implement its forthcoming responsibility for audit enforcement. Comments are requested by 4 May 2016.
Comment deadline for FRC consultation on corporate reporting research activities from Mar 30, 2017 12:05 AM to Mar 30, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has launched a consultation seeking stakeholder’s views on areas of focus for the FRC’s corporate reporting research. Comments are requested by 30 March 2017.
Comment deadline for FRC consultation on changes to FRS 102 to reflect recent changes in IFRS from Dec 30, 2016 11:05 PM to Dec 31, 2016 10:55 PM London,
The Financial Reporting Council (FRC) has published a Consultation Document containing proposals to update Financial Reporting Standard (FRS) 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ to reflect recent changes in International Financial Reporting Standards (IFRSs). Comments are requested by 31 December 2016.
Comment deadline for FRC Discussion Paper on board succession planning from Jan 29, 2016 12:05 AM to Jan 29, 2016 11:55 PM London,
The Financial Reporting Council (FRC) has published a Discussion paper on board succession planning for both executives and non-executives of those companies to which the UK Corporate Governance Code applies. The content within the Discussion Paper might also be relevant for other organisations. Comments are requested until 29 January 2016.
Comment deadline for FRC draft plan and budget 2017/18 from Feb 17, 2017 12:55 AM to Feb 17, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has published its Draft Plan and Budget and Levy Proposals for 2017/18 which indicates those priorities that it will focus on in 2017/18. Comments are requested until 17 February 2017.
Comment deadline for FRED 66: 'Draft Amendments to FRS 101 Reduced Disclosure Framework 2016/17 cycle' from Mar 31, 2017 12:55 AM to Mar 31, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has issued, for comment Financial Reporting Exposure Drafts (FRED) 66 proposing limited amendments to FRS 101 ‘Reduced Disclosure Framework’. Comments are requested until 31 March 2017.
Comment deadline for FRED 65 'Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders' from Oct 14, 2016 12:05 AM to Oct 14, 2016 11:55 PM London,
In July 2016, the Financial Reporting Council (FRC) published Financial Reporting Exposure Draft (FRED) 65 Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders. Comments are requested by 14 October 2016.
Comment deadline for Government Equalities Office consultation on mandatory gender pay gap reporting regulations from Mar 11, 2016 12:05 AM to Mar 11, 2016 11:55 PM London,
The Government Equalities Office is consulting on draft regulations that will introduce mandatory gender pay gap reporting for private and voluntary sector employers in England, Scotland and Wales with at least 250 employees (“the consultation”). The consultation closes on 11 March 2016.
Comment deadline for HM Treasury consultation on distributable profits of long-term (life) insurers from Nov 14, 2016 11:05 PM to Nov 15, 2016 10:55 PM London,
HM Treasury has published a consultation seeking views on technical changes to the legal definition of life insurers’ distributable profits. This definition affects how life insurers’ calculate profits available for distribution to their shareholders. Comments are requested until 15 November 2016.
Comment deadline for HM Treasury consultation on application of IFRS 15 and IFRS 9 for the public sector and amendments to the FReM from Sep 29, 2016 11:05 PM to Sep 30, 2016 10:55 PM London,
HM Treasury has issued consultations containing proposals for applying International Financial Reporting Standard (IFRS) 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers for the public sector and amendments to the Government Financial Reporting Manual (FReM) to incorporate the two standards.
Comment deadline for HMRC consultation on changes to lease taxation as a result of IFRS 16 from Oct 29, 2016 11:05 PM to Oct 30, 2016 11:55 PM London,
HM Revenue and Customs (HMRC) has published a consultation on the impact of International Financial Reporting Standard (IFRS) 16 ‘Leases’ on the taxation of leases of plant or machinery and possible options to address those impacts. Comments are requested by 30 October 2016.
Comment deadline for ICAEW thought leadership paper on the future of assurance from Jul 22, 2016 12:05 AM to Jul 22, 2016 11:55 PM London,
The Institute of Chartered Accountants in England and Wales (ICAEW) has published a thought leadership paper entitled ‘Where next with assurance?’. Comments are invited until 22 July 2016.
Comment deadline for ICAEW and ICAS exposure draft of updated guidance on realised and distributable profits under the Companies Act 2006 from Jun 09, 2016 12:05 AM to Jun 09, 2016 11:55 PM London,
The Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS) have jointly issued an exposure draft of revised guidance to assist companies in determining whether profits made are realised and can be paid out as dividends. Comments are requested until 9 June 2016.
Comment deadline for ICAEW consultation on assurance over bank capital ratios from Feb 13, 2017 12:05 AM to Feb 13, 2017 11:55 PM London,
The Institute of Chartered Accountants in England and Wales (ICAEW) has published a consultation paper setting out a proposed framework for providing assurance over bank capital ratios and risk-weighted assets. Comments are invited until 13 February 2016.
Comment deadline for new draft SORP for Limited Liability Partnerships from Oct 31, 2016 11:05 PM to Nov 01, 2016 10:55 PM London,
The Consultative Committee of Accountancy Bodies (CCAB) has published an Exposure Draft of a revised Limited Liability Partnerships (LLPs) Statement of Recommended Practice (SORP). Comments are invited until 1 November 2016.
Comment deadline for Sir John Parker's report into the ethnic diversity of UK Boards from Feb 28, 2017 12:55 AM to Feb 28, 2017 11:55 PM London,
A report has been published by Sir John Parker that considers the ethnic diversity of UK Boards (“the report”). The findings of the report have been published “for the purpose of consultation, and debate amongst business leaders, regulators and lawmakers”. Responses are requested by 28 February 2017.
Comment deadline for the CIPFA/LASAAC consultation on the 2017/18 Code of Practice on Local Authority Accounting from Oct 07, 2016 12:05 AM to Oct 07, 2016 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 2017/18 Code of Practice on Local Authority Accounting in the UK which would apply to accounting periods beginning on or after 1 April 2017. Comments are requested by 7 October 2016.
Comment deadline on DI/2015/1 from Jan 19, 2016 01:00 AM to Jan 19, 2016 10:00 PM London,
On 21 October 2015, the IASB’s IFRS Interpretations Committee published a draft interpretation 'Uncertainty over Income Tax Treatments'. Comments are requested by 19 January 2016.
Comment deadline on DI/2015/2 from Jan 19, 2016 01:00 AM to Jan 19, 2016 10:00 PM London,
On 21 October 2015, the IASB’s IFRS Interpretations Committee published a draft interpretation 'Foreign Currency Transactions and Advance Consideration'. Comments are requested by 19 January 2016.
Comment deadline on ED/2015/8 from Feb 26, 2016 01:00 AM to Feb 26, 2016 10:00 PM London,
On 28 October 2015, the IASB published an exposure draft of a proposed IFRS Practice Statement 'Application of Materiality to Financial Statements'. Comments are requested by 26 February 2016.
Comment deadline on ED/2015/9 from Mar 18, 2016 01:00 AM to Mar 18, 2016 10:00 PM London,
On 19 November 2015, the IASB published ED/2015/9 'Transfers of Investment Property (Proposed amendment to IAS 40)'. Comments are requested by 18 March 2016.
Comment deadline on ED/2015/10 from Feb 17, 2016 01:00 AM to Feb 17, 2016 10:00 PM London,
On 19 November 2015, the IASB published ED/2015/10 'Annual Improvements to IFRSs 2014–2016 Cycle'. Comments are requested by 17 February 2016.
Comment deadline on ED/2015/11 from Feb 08, 2016 01:00 AM to Feb 08, 2016 10:00 PM London,
On 9 December 2015, the IASB published ED/2015/11 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Proposed amendments to IFRS 4)'. The amendments are intended to address concerns about the different effective dates of IFRS 9 'Financial Instruments' and the forthcoming new insurance contracts standard.
Comment deadline on FRC consultation on adopting international auditing standards to facilitate public assurance of insurers’ Solvency II reports from Oct 03, 2016 12:05 AM to Oct 03, 2016 11:55 PM London,
The Financial Reporting Council (FRC) has released a consultation on the adoption of International Standards on Auditing (ISAs) 800 (Revised) Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement in the UK. Comments are requested until 3 October 2016.
Comment deadline on FRED 63 from Mar 31, 2016 12:05 AM to Mar 31, 2016 11:55 PM London,
In December 2015, the Financial Reporting Council (FRC) published Financial Reporting Exposure Draft (FRED) 63 Draft Amendments to FRS 101 Reduced Disclosure Framework 2015/16 cycle. Comments are requested until 31 March 2016.
Comment deadline on FRED 64 from Feb 28, 2016 12:05 AM to Feb 28, 2016 11:55 PM London,
In December 2015, the Financial Reporting Council (FRC) published Financial Reporting Exposure Draft (FRED) 64 Draft amendments to FRS 103 Insurance Contracts. Comments are requested until 28 February 2016.
Comment deadline on Proposed IFRS Taxonomy 2016/1 from Mar 21, 2016 01:00 AM to Mar 21, 2016 10:00 PM London,
On 21 January 2016, the IFRS Foundation published a proposed IFRS taxonomie update Taxonomy/2016/1 'IFRS Taxonomy 2015 — IFRS 16 'Leases''. Comments are requested by 21 March 2016.
Comment deadline on Proposed IFRS Taxonomy 2016/2 from Nov 15, 2016 01:00 AM to Nov 15, 2016 10:00 PM London,
On 12 September 2016, the IFRS Foundation published a proposed IFRS taxonomy update with additional taxonomy concepts for 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)'. Comments are requested by 15 November 2016.
Comment deadline on proposed amendments to IFRS 3 and IFRS 11 from Oct 31, 2016 01:00 AM to Oct 31, 2016 11:00 PM London,
On 28 June 2016, the IASB published 'Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)'. Comments on the exposure draft are requested by 31 October 2016.
Comment deadline on proposed amendments to the IFRS Foundation Constitution from Sep 15, 2016 12:00 AM to Sep 15, 2016 09:55 PM London,
On 10 June 2016, the Trustees of the IFRS Foundation have published for public comment proposed amendments to the IFRS Foundation Constitution. Comments are due by 15 September 2016.
Comment deadline on proposed amendments to the IFRS taxonomy due process from Feb 03, 2016 01:00 AM to Feb 03, 2016 10:00 PM London,
On 4 November 2015, the Trustees of the IFRS Foundation have published for public comment proposed amendments to the due process for the development and maintenance of the IFRS Taxonomy, which would give the IASB greater involvement and responsibility. Comments are due by 3 February 2016.
Comment deadline on the FRC draft plan and budget 2016/17 from Feb 12, 2016 12:05 AM to Feb 12, 2016 11:55 PM London,
The Financial Reporting Council (FRC) has published its Draft Plan & Budget and Levy Proposals for 2016/17, which represents the first year of its new 2016/19 three year strategic programme. Comments are requested by 12 February 2016.
Deadline for entries for Finance for the Future Awards from May 13, 2016 12:05 AM to May 13, 2016 11:55 PM London,
The deadline for entries for the Finance for the Future Awards closes on 13 May 2016.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.