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2017

Comment deadline for HM Treasury consultation on increasing audit thresholds for co-operatives and community benefit societies from Sep 22, 2017 12:05 AM to Sep 22, 2017 11:55 PM London,
HM Treasury is consulting on increasing the thresholds at which co-operatives and community benefit societies will have to appoint an auditor. Comments are requested by 22 September 2017.
Comment deadline for BEIS consultation on a streamlined approach to energy and carbon reporting from Jan 03, 2018 11:05 PM to Jan 04, 2018 10:55 PM London,
The Department for Business, Energy and Industrial Strategy (BEIS) has published a consultation which proposes a “streamlined and more effective energy and carbon reporting framework” for the UK. Comments are requested until 4 January 2018.
Comment deadline for BPPG consultation on the Best Practice Principles for Shareholder Voting Research from Dec 15, 2017 12:05 AM to Dec 15, 2017 11:55 PM London,
The Best Practice Principles Group (BPPG) has launched a consultation on the Best Practice Principles for Shareholder Voting Research (the Principles). The Principles, first introduced in 2014 with the aim of promoting ‘a greater understanding of the role of shareholder voting research providers and provide more transparency about their activities’, are currently voluntary standard for proxy voting advisors. Comments are requested by 15 December 2017.
Comment deadline for Charity Commission and OSCR consultation proposing amendments to the Charities SORP (FRS 102) from Apr 04, 2018 12:05 AM to Apr 04, 2018 11:55 PM London,
The Charity Commission for England and Wales (‘Charity Commission’) and the Office of the Scottish Charity Regulator (OSCR) have issued a joint consultation on proposed amendments to the Charities Statement of Recommended Practice (FRS 102) (‘Charities SORP FRS 102) following amendments to UK accounting standards in December 2017 which formed part of the 2017 Triennial review of the standard by the Financial Reporting Council (FRC). Comments are requested by 4 April 2018.
Comment deadline for CIPFA questionnaire on IFRS 9 from Sep 08, 2017 12:05 AM to Sep 08, 2017 11:55 PM London,
The Chartered Institute of Public Finance and Accountancy (CIPFA) has issued a questionnaire on the impact of the classification of financial assets and the new impairment requirements under IFRS 9 ‘Financial Instruments’. Comments are requested by 8 September 2017.
Comment deadline for CIPFA/LASAAC consultation on new Code of Practice on Local Authority Accounting from Oct 06, 2017 12:05 AM to Oct 06, 2017 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, via an ‘Invitation to Comment’, on proposals for developing the 2018/19 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2018. Comments are requested by 6 October 2017.
Comment deadline for consultation on proposed changes to the service reporting code of practice from Sep 15, 2017 12:05 AM to Sep 15, 2017 11:55 PM London,
The Chartered Institute of Public Finance and Accountancy’s (CIPFA’s) Local Authority Accounting Panel has published a consultation on the 2018/19 CIPFA Service Reporting Code of Practice that will apply to accounting periods commencing 1 April 2018. Comments are requested by 15 September 2017.
Comment deadline for DP on disclosure principles from Oct 02, 2017 01:00 AM to Oct 02, 2017 10:00 PM London,
On 30 March 2017, the IASB published DP/2017/1 'Disclosure Initiative — Principles of Disclosure'. Comments are requested by 2 October 2017.
Comment deadline for EFRAG draft endorsement advice on IFRIC 22 from Mar 16, 2017 11:05 PM to Mar 18, 2017 12:55 AM London,
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of IFRIC Interpretation 22 'Foreign Currency Transactions and Advance Consideration' in the European Union (EU). Comments are requested by 17 March 2017.
Comment deadline for EFRAG draft endorsement advice on IFRIC 23 from Oct 08, 2017 11:55 PM to Oct 09, 2017 10:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of IFRIC Interpretation 23 ‘Uncertainty over Income Tax Treatments’ in the European Union (EU). Comments are requested by 9 October 2017.
Comment deadline for FRC consultation on revisions to Practice Note 15 from Jun 30, 2017 12:05 AM to Jun 30, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has published a consultation proposing revisions to Practice Note 15: ‘The Audit of Occupational Pension Schemes in the United Kingdom’. Comments are requested by 30 June 2017.
Comment deadline for FRC consultation on revisions to ISA (UK) 250 Section A from May 25, 2017 11:05 PM to May 26, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has published a consultation on revisions to ISA (UK) 250 Section A – ‘Consideration of Laws and Regulations in an audit of Financial Statements’. Comments are requested by 26 May 2017.
Comment deadline for FRC consultation on amendments to its Guidance on the Strategic Report from Oct 24, 2017 12:05 AM to Oct 24, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has published, for consultation, amendments to its ‘Guidance on the Strategic Report’ ("the Guidance").The Guidance remains non-mandatory with a view to encouraging best practice. Comments are requested until 24 October 2017.
Comment deadline for FRC consultation on proposals to update guidance on bank reports for audit purposes from May 26, 2017 12:05 AM to May 26, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has issued a consultation to make minor revisions to ISA (UK) 330 (revised June 2016) – ‘The Auditor’s Response to Assessed Risks’ and ISA (UK) 505 – ‘External Confirmations’. Comments are requested by 26 May 2017.
Comment deadline for FRC Discussion Paper on the role of auditors and preliminary announcements from Jun 23, 2017 12:05 AM to Jun 23, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has issued a Discussion Paper on the role of auditors and preliminary announcements. Comments are requested by 23 June 2017.
Comment deadline for FRC paper on revisions to Practice Note 11 from Aug 25, 2017 12:05 AM to Aug 25, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has published a paper inviting comments on revisions to Practice Note 11: ‘The Audit of Charities in the United Kingdom’. Comments are requested by 25 August 2017.
Comment deadline for FRED 69: FRS 101 Reduced Disclosure Framework 2017/18 cycle from Feb 01, 2018 11:05 PM to Feb 02, 2018 10:55 PM London,
In October 2017, the Financial Reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 69 FRS 101 Reduced Disclosure Framework - 2017/18 cycle proposing no amendments to FRS 101. Comments are requested until 2 February 2018.
Comment deadline for FRED 67 from Jun 29, 2017 11:05 PM to Jun 30, 2017 10:55 PM London,
The Financial Reporting Council (FRC) has published proposals, in the form of FRED 67, for incremental improvements and clarifications to Financial Reporting Standard (FRS) 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’. Comments are requested by 30 June 2017.
Comment deadline for IASB's ED on annual improvements (2015–2017 cycle) from Apr 12, 2017 12:00 AM to Apr 12, 2017 09:00 PM London,
On 12 January 2017, the IASB published ED/2017/01 'Annual Improvements to IFRS Standards 2015–2017 Cycle'. Comments are requested by 12 April 2017.
Comment deadline for IASB's ED of IFRS 8 amendments from Jul 31, 2017 01:00 AM to Jul 31, 2017 10:00 PM London,
On 29 March 2017, the IASB published ED/2017/2 'Improvements to IFRS 8 'Operating Segments' (Proposed amendments to IFRS 8 and IAS 34)'. Comments are requested by 31 July 2017.
Comment deadline for IASB's ED on IAS 16 from Oct 19, 2017 01:00 AM to Oct 19, 2017 10:00 PM London,
On 20 June 2017, the IASB published DP/2017/4 'Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)'. Comments are requested by 19 October 2017.
Comment deadline for IESBA ED on professional scepticism and professional judgement from Jul 25, 2017 12:05 AM to Jul 25, 2017 11:55 PM London,
The International Ethics Standards Board for Accountants (IESBA) has issued an exposure draft that proposes new application material in relation to professional scepticism and professional judgement. Comments are requested by 25 July 2017.
Comment deadline for proposed amendments to FRS 102 in relation to gift aid payments made by a subsidiary to its charitable parent from Oct 20, 2017 12:05 AM to Oct 20, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has proposed amendments to Financial Reporting Standard (FRS) 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ in relation to the accounting for gift aid payments made by a subsidiary to its charitable parent. Comments are requested by 20 October 2017.
Comment deadline for RFI on PIR of IFRS 13 from Sep 22, 2017 02:00 AM to Sep 22, 2017 10:00 PM London,
On 25 May 2017, the IASB published a Request for Information (RFI) seeking comments from stakeholders to identify whether IFRS 13 'Fair Value Measurement' provides information that is useful to users of financial statements; whether there are areas of IFRS 13 that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard. Comments are requested by 22 September 2017.
Comment deadline for the Department of Health consultation on 2017-2018 Group Accounting Manual from Feb 23, 2017 11:05 PM to Feb 24, 2017 10:55 PM London,
The Department of Health have issued a consultation on the Department of Health Group Accounting Manual 2017-18. The consultation is open until 24 February 2017.
Comment deadline on IASB ED on IFRS 9 and prepayment features from May 24, 2017 02:00 AM to May 24, 2017 11:00 PM London,
On 21 April 2017, the IASB published ED/2017/3 'Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)'. Comments are requested by 24 May 2017.
Comment deadline on proposed IFRS Taxonomy update from Sep 18, 2017 01:00 AM to Sep 18, 2017 10:00 AM London,
On 18 May 2017, the IASB issued IFRS 17 'Insurance Contracts' and with it a proposed update to the IFRS Taxonomy 2017 regarding IFRS 17. Comments on the proposed update are requested by 18 September 2017.
Comment deadline on proposed IFRS Taxonomy update from Feb 15, 2017 01:00 AM to Feb 15, 2017 10:00 PM London,
On 15 December 2016, the IFRS Foundation published 'Proposed Update to the IFRS Taxonomy 2016 - Common Practice'. Comments are requested by 15 February 2017.
Comment deadline on proposed IFRS Taxonomy update regarding prepayment features from Dec 11, 2017 02:00 AM to Dec 11, 2017 10:10 PM London,
On 12 October 2017, the IASB issued 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)' and with it a proposed update to the IFRS Taxonomy 2017 regarding the amendments. Comments on the proposed update are requested by 11 December 2017.
Deadline for Financial Reporting Lab call for participants for its risk and viability reporting project from Apr 20, 2017 11:05 PM to Apr 21, 2017 10:55 PM London,
The Financial Reporting Lab is calling for participants to participate in a project on risk and viability reporting. Interested parties should indicate their interest by 21 April 2017.
FRC comment deadline for consultation on revisions to money laundering guidance material from Sep 08, 2017 12:05 AM to Sep 08, 2017 11:55 PM London,
The Financial Reporting Council (FRC) has issued a consultation proposing to issue revised guidance material on the anti-money laundering requirements in UK legislation. Comments are requested by 8 September 2017.

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.