2018
- Commend deadline for IOSCO consultation report on good practices for audit committees in supporting audit quality from 24 Jul, 2018 12:05 AM to 24 Jul, 2018 11:55 PM — London,
- The International Organisation of Securities Commissions (IOSCO) has issued a consultation report inviting stakeholder feedback on its proposals for good practices for audit committees of issuers of listed securities in supporting external audit quality. Comments are requested by 24 July 2018.
- Comment deadline for BEIS consultation on reforming limited partnership law from 23 Jul, 2018 12:05 AM to 23 Jul, 2018 11:55 PM — London,
- The Department for Business, Energy and Industrial Strategy (BEIS) has published a consultation on new proposals to strengthen and update the legal framework governing Limited Partnerships. Comments are requested by 23 July 2018.
- Comment deadline for CIPFA/LASAAC consultation on a new Code of Practice on Local Authority Accounting from 08 Oct, 2018 12:05 AM to 08 Oct, 2018 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 2019/20 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2019. Comments are requested by 8 October 2018.
- Comment deadline for CIPFA/LASAAC consultation on incorporating the requirements of IFRS 16 into the new Code of Practice on Local Authority Accounting from 07 Sep, 2018 12:05 AM to 07 Sep, 2018 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 to incorporate the requirements of IFRS 16 ‘Leases’ into the 2019/20 Code of Practice on Local Authority Accounting in the UK (‘the Code’) which would apply to accounting periods beginning on or after 1 April 2019. Comments are requested by 7 September 2018.
- Comment deadline for CMA review of audit sector from 30 Oct, 2018 12:05 AM to 30 Oct, 2018 11:55 PM — London,
- The Competition and Markets Authority (CMA) has announced a detailed study of the audit sector. Comments are requested by 30 October 2018.
- Comment deadline for COSO and WBCSD draft guidance to supplement COSO’s updated enterprise risk management (ERM) framework from 30 Jun, 2018 12:05 AM to 30 Jun, 2018 11:55 PM — London,
- The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD) have published, for comment, draft guidance: ‘Enterprise risk management: Applying enterprise risk management to environmental, social and governance-related risks’, designed to supplement COSO’s updated enterprise risk management (ERM) framework, ‘Enterprise risk management - Integrating with strategy and performance’. Comments are requested b 30 June 2018.
- Comment deadline for EFRAG draft endorsement advice on amendments to IAS 19 regarding plan amendments, curtailments, and settlements from 21 Apr, 2018 12:05 AM to 21 Apr, 2018 11:55 PM — London,
- The European Financial Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the amendments to IAS 19 regarding plan amendments, curtailments, and settlements in the European Union (EU). Comments are requested by 21 April 2018.
- Comment deadline for EFRAG draft endorsement advice on amendments to IAS 28 from 16 Feb, 2018 12:05 AM to 16 Feb, 2018 11:55 PM — London,
- The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)' in the European Union (EU). Comments are requested by 16 February 2018.
- Comment deadline for FRC consultation on proposed amendments to the FRC Taxonomies from 28 Aug, 2018 12:05 AM to 28 Aug, 2018 11:55 PM — London,
- The Financial Reporting Council (FRC) has issued a consultation on proposed amendments to the FRC Taxonomies to "support the objectives of enhancing the quality and accessibility of financial reporting in the UK and to enable digital reporting of IFRS and UK GAAP standards". Comments are requested by 28 August 2018.
- Comment deadline for FRC Strategy 2018/21 from 27 Feb, 2018 11:05 PM to 28 Feb, 2018 10:55 PM — London,
- The Financial Reporting Council (FRC) has published its three year strategy for 2018/21 and its draft budget and levy proposals for the 2018/19 financial year. Comments are requested by 28 February 2018.
- Comment deadline for HM Treasury consultation on the application of IFRS 16 in the public sector from 31 Jul, 2018 12:05 AM to 31 Jul, 2018 11:55 PM — London,
- HM Treasury has issued a consultation on proposals for the application of IFRS 16 ‘Leases’ across the public sector (excluding public bodies outside of the Government Financial Reporting Manual 2017-2018 (FREM) scope). Comments are requested by 31 July 2018.
- Comment deadline for HMRC consultation on changes to lease taxation as a result of IFRS 16 from 27 Feb, 2018 11:05 PM to 28 Feb, 2018 09:55 PM — London,
- HMRC has issued a consultation on the legislative changes required to ensure that the tax treatment of leases reflects lease accounting rules upon the implementation of IFRS 16 ‘Leases’. Comments are requested by 28 February 2018.
- Comment deadline for IPSASB Exposure Draft proposing new requirements for lease accounting from 30 Jun, 2018 12:05 AM to 30 Jun, 2018 11:55 PM — London,
- The International Public Sector Accounting Standards Board (IPSASB) has published Exposure Draft 64, Leases (“the ED”). The ED proposes new requirements for lease accounting covering both lessors and lessees to replace IPSAS 13, Leases. Comments are requested by 30 June 2018.
- Comment deadline for MG consultation to strengthen the international audit standard-setting process from 08 Feb, 2018 11:05 PM to 09 Feb, 2018 11:55 PM — London,
- A consultation has been launched by the Monitoring Group to set out various options to “enhance the governance, accountability and oversight of the international audit standard-setting process. Comments are requested by 9 February 2018.
- Comment deadline for the FRC consultation on a new-style UK Corporate Governance Code from 27 Feb, 2018 11:05 PM to 28 Feb, 2018 10:55 PM — London,
- The Financial Reporting Council (FRC) has published a new-style UK Corporate Governance Code for consultation together with revised Guidance on Board Effectiveness and some questions on the future of the Stewardship Code. Comments are requested by 28 February 2018.
- Comment deadline for updated draft SORP for Limited Liability Partnerships from 17 Oct, 2018 12:05 AM to 17 Oct, 2018 11:55 PM — London,
- The Consultative Committee of Accountancy Bodies (CCAB) has published an Exposure Draft on an updated Statement of Recommended Practice (SORP) which sets out a framework for accounting by Limited Liability Partnerships (LLPs) (“LLP SORP”). Comments are invited until 17 October 2018.
- Comment deadline on proposed IFRS Taxonomy update from 19 Nov, 2018 02:00 AM to 19 Nov, 2018 10:00 PM — London,
- On 20 September 2018, the IFRS Foundation published 'IFRS Taxonomy 2018 — Proposed Update 1 Common Practice (IFRS 13 'Fair Value Measurement')'. Comments are requested by 19 November 2018.
- Comment deadline: Accounting policies and estimates from 15 Jan, 2018 02:00 AM to 15 Jan, 2018 10:00 PM — London,
- On 12 September 2017, the IASB published ED/2017/5 'Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)'. Comments are requested by 15 January 2018.
- Comment deadline: Accounting Policy Changes from 27 Jul, 2018 08:00 AM to 27 Jul, 2018 05:00 PM — London,
- On 27 March 2018, the IASB published ED/2018/1 'Accounting Policy Changes (Proposed amendments to IAS 8)'. Comments are requested by 27 July 2018.
- Comment deadline: Definition of material from 15 Jan, 2018 12:00 AM to 15 Jan, 2018 10:55 PM — London,
- On 14 September 2017, the IASB published Exposure Draft, 'Definition of Material (Proposed amendments to IAS 1 and IAS 8)'. Comments are requested by 15 January 2018.