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2019

Comment deadline for BEIS consultation on ethnicity pay reporting from Jan 11, 2019 12:05 AM to Jan 11, 2019 11:55 PM London,
The Department for Business, Energy and Industrial Strategy (BEIS) has published a consultation on ethnicity pay reporting by employers. Comments are requested by 11 January 2019.
Comment deadline for CIPFA/LASAAC consultation on a new Code of Practice on Local Authority Accounting from Sep 27, 2019 12:05 AM to Sep 27, 2019 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 2020/21 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2020. Comments are requested by 27 September 2019.
Comment deadline for EFRAG draft endorsement advice on ‘Definition of material (Amendments to IAS 1 and IAS 8) from Feb 01, 2019 12:05 AM to Feb 01, 2019 11:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement advice letter and a separate invitation to comment relating to the use in the European Union (EU) of Definition of material (Amendments to IAS 1 and IAS 8) Comments are requested by 1 February 2019.
Comment deadline for EFRAG draft endorsement advice on amendments to IFRS 3 regarding the definition of a business from Mar 04, 2019 12:05 AM to Mar 04, 2019 11:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement advice letter and a separate invitation to comment relating to the use in the European Union (EU) of Definition of a Business (Amendments to IFRS 3). Comments are requested until 4 March 2019.
Comment deadline for Financial Reporting Lab survey on future projects from Apr 12, 2019 12:05 AM to Apr 12, 2019 11:55 PM London,
The Financial Reporting Council's ("FRC's") Financial Reporting Lab ("the Lab") have issued a survey to ask for views on the reporting topics that it should select over the next few years. Comments are requested until 12 April 2019.
Comment deadline for FRC consultation on updates to its Practice Note on The Audit of Banks and Building Societies in the United Kingdom from Mar 08, 2019 12:05 AM to Mar 08, 2019 11:55 PM London,
The Financial Reporting Council (FRC) is consulting on updates to its Practice Note on The Audit of Banks and Building Societies in the United Kingdom. The consultation reflects findings from the FRC’s audit inspection work covering bank audits, which were covered extensively in public reports in June 2018. The comment period closes on 8 March 2019.
Comment deadline for FRC consultation on the effectiveness of Client Asset Audit Standard from Mar 04, 2019 12:05 AM to Mar 04, 2019 11:55 PM London,
The Financial Reporting Council (FRC) has launched a consultation on the effectiveness of the Client Asset Audit Standard (CASS Standard). Comments are requested by 4 March 2019.
Comment deadline for FRC consultation on limited revisions to the Client Asset Audit Standard from Sep 27, 2019 12:05 AM to Sep 27, 2019 11:55 PM London,
The Financial Reporting Council (FRC) has launched a consultation proposing limited revisions to the Client Asset Audit Standard (CASS Standard). Comments are requested until 27 September 2019
Comment deadline for FRC draft plan and budget from May 08, 2019 12:05 AM to May 08, 2019 11:55 PM London,
The Financial Reporting Council (FRC) has published its draft Plan and Budget for 2019/20, which sets out its priorities for 2019/20. Comments are requested by 8 May 2019.
Comment deadline for FRED 70 'Draft amendments to FRS 101 – 2018/19 cycle' from Apr 30, 2019 12:05 AM to Apr 30, 2019 11:55 PM London,
In January 2019, the Financial Reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 70 ‘Draft amendments to FRS 101 – 2018/19 cycle'. Comments are requested by 30 April 2019.
Comment deadline for FRED 72 'Draft amendments to FRS 102 – Interest rate benchmark reform' from Sep 20, 2019 12:05 AM to Sep 20, 2019 11:55 PM London,
In July 2019, the Financial Reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 'Draft amendments to FRS 102 – Interest rate benchmark reform''. Comments are requested by 20 September 2019.
Comment deadline for Government consultation on recommendations made by the Independent Review of the Financial Reporting Council from Jun 11, 2019 12:05 AM to Jun 11, 2019 11:55 PM London,
The Department for Business, Energy and Industrial Strategy (BEIS) has issued a consultation to seek views on the recommendations made by the Independent Review of the Financial Reporting Council (FRC) to create a new regulator responsible for audit, corporate reporting and corporate governance. Comments are requested by 11 June 2019.
Comment deadline for independent review into the quality and effectiveness of audit comment deadline from Jun 07, 2019 12:05 AM to Jun 07, 2019 11:55 PM London,
The Independent Review by Sir Donald Brydon, which seeks to examine the existing purpose, scope and quality of statutory audit in the UK, is seeking views, supported by evidence where possible, on the extent of assurance that statutory audit in the UK currently provides to the users of financial statements, and how it might develop to meet better those users’ needs to serve the interests of other stakeholders and the wider public interest. Comments are requested by 7 June 2019.
Comment deadline on FRC Discussion Paper on Business Reporting of Intangibles from Apr 30, 2019 12:05 AM to Apr 30, 2019 11:55 PM London,
On 6 February 2019, the Financial Reporting Council (FRC) published a Discussion Paper on Business Reporting of Intangibles. Comments are requested by 30 April 2019.
Comment deadline on FRED 71 'Draft amendments to FRS 102 – Multi-employer defined benefit plans' from Mar 31, 2019 12:05 AM to Mar 31, 2019 11:55 PM London,
In January 2019, the Financial Reporting Council (FRC) issued FRED 71 'Draft amendments to FRS 102 – Multi-employer defined benefit plans'. Comments are requested by 31 March 2019.
Comment deadline on IAASB consultation paper on extended external reporting assurance from Jun 21, 2019 12:05 AM to Jun 21, 2019 11:55 PM London,
The International Auditing and Assurance Standards Board ("IAASB") is seeking feedback on progress in developing draft guidance in the first phase of a project to develop guidelines for assurance on extended external reporting ("EER"). Comments are requested by 21 June 2019.
Comment deadline on proposed amendments to IAS 12 from Nov 14, 2019 09:00 AM to Nov 14, 2019 05:00 PM London,
On 17 July 2019, the IASB published ED/2019/5 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)'. Comments on the ED are due by 14 November 2019.
Comment deadline on proposed IFRS Taxonomy update from Feb 04, 2019 02:00 AM to Feb 04, 2019 10:00 PM London,
On 6 December 2018, the IFRS Foundation has published 'IFRS Taxonomy 2018 — Proposed Update 2 'General Improvements''. Comments are requested by 4 February 2019.
Comment deadline on proposed amendments to the Due Process Handbook from Jul 29, 2019 07:00 AM to Jul 29, 2019 09:00 PM London,
On 30 April 2019, the Trustees of the IFRS Foundation issued an updated IFRS Foundation Due Process Handbook for public comment. Clarifications regarding the role and status of agenda decisions published by the Interpretations Committee (IFRS IC) and amendments to make agenda decisions a tool for the Board are the most prominent proposed amendments. Comments on the proposed updates are due by 29 July 2019.
Comment deadline on SME Q&A from Oct 07, 2019 08:00 AM to Oct 07, 2019 04:00 PM London,
On 7 August 2019, the SME Implementation Group (SMEIG) published a draft question and answer (Q&A) on the IFRS for SMEs. Comments are requested by 7 October 2019.
Comment deadline on the Government consultation on the CMA’s proposals for statutory audit services from Sep 13, 2019 12:05 AM to Sep 13, 2019 11:55 PM London,
The Department for Business, Energy & Industrial Strategy (BEIS) has issued a consultation seeking views recommendations made by the Competition and Markets Authority (CMA) to improve competition and resilience in the statutory audit services market. Comments are requested by 13 September 2019.
Comment deadline: AIP 2018-2020 from Aug 20, 2019 01:00 AM to Aug 20, 2019 09:00 PM London,
On 21 May 2019, the International Accounting Standards Board (IASB) published ED/2019/2 'Annual Improvements to IFRS Standards 2018–2020'. The comment period ends on 20 August 2019.
Comment deadline: Disclosure of accounting policies from Nov 29, 2019 08:00 AM to Nov 29, 2019 05:00 PM London,
On 1 August 2019, the IASB issued an exposure draft, 'Disclosure of Accounting Policies', with proposed amendments that are intended to help preparers in deciding which accounting policies to disclose in their financial statements. Comments are requested by 29 November 2019.
Comment deadline: DP on financial instruments with characteristics of equity from Jan 07, 2019 09:00 AM to Jan 07, 2019 05:00 PM London,
On 28 June 2018, the International Accounting Standards Board (IASB) published a comprehensive discussion paper DP/2018/1 'Financial Instruments with Characteristics of Equity'. The comment period ends on 7 January 2019.
Comment deadline: Proposed IFRS 17 amendments from Sep 25, 2019 08:00 AM to Sep 25, 2019 04:00 PM London,
On 26 June 2019, the International Accounting Standards Board (IASB) published ED/2019/4 'Amendments to IFRS 17'. The comment period ends on 25 September 2019.
Comment deadline: Proposed IBOR reform amendments from Jun 17, 2019 08:00 AM to Jun 17, 2019 04:00 PM London,
On 3 May 2019, the International Accounting Standards Board (IASB) published ED/2019/1 'Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)'. The comment period ends on 17 June 2019.
Comment deadline: Proposed amendments to IAS 37 from Apr 15, 2019 01:00 AM to Apr 15, 2019 09:00 PM London,
On 13 December 2018, the International Accounting Standards Board (IASB) published ED/2018/2 'Cost of Fulfilling a Contract (Proposed amendments to IAS 37)'. The comment period ends on 15 April 2019.
Comment deadline: Reference to the Conceptual Framework from Sep 27, 2019 08:00 AM to Sep 27, 2019 10:00 PM London,
On 30 May 2019, the International Accounting Standards Board (IASB) published ED/2019/3 'Reference to the Conceptual Framework (Proposed amendments to IFRS 3)'. The comment period ends on 27 September 2019.

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