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2020

Comment deadline for application for a Technical Advisory Group on IFRS 17 from Apr 27, 2020 12:05 AM to Apr 27, 2020 11:55 PM London,
The Financial Reporting Council (FRC) is calling for members for a new Technical Advisory Group on IFRS 17 'Insurance Contracts'. Applications are invited until 27 April 2020.
Comment deadline for CIPFA/LASAAC consultation on a new Code of Practice on Local Authority Accounting from Oct 23, 2020 12:05 AM to Oct 23, 2020 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 2021/22 Code of Practice on Local Authority Accounting in the UK which would apply to accounting periods beginning on or after 1 April 2021. Comments are requested by 23 October 2020.
Comment deadline for comments on the FRC's draft UK Endorsement Criteria Assessment on the IBOR Phase 2 Amendments from Sep 28, 2020 12:05 AM to Sep 28, 2020 11:55 PM London,
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) amendment ‘Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)’ (the Amendments). Comments are requested by 28 September 2020.
Comment deadline for discussion paper on the use of technology and potential impact on audit quality from May 29, 2020 12:05 AM to May 29, 2020 05:00 PM London,
The Financial Reporting Council (FRC) has issued a discussion paper on ‘Technological Resources: Using technology to enhance audit quality’. Comments are requested 29 May.
Comment deadline for FCA consultation paper proposing improvements to climate-related disclosures for listed companies from Jun 05, 2020 12:05 AM to Jun 05, 2020 11:55 PM London,
The Financial Conduct Authority (FCA) has published a consultation paper (CP20/3) which proposes to enhance climate-related disclosures by companies with a UK premium listing and clarify existing disclosure obligations.
Comment deadline for FRC consultation to adopt International Standard on Assurance Engagements (ISAE 3000) from May 22, 2020 12:05 AM to May 22, 2020 05:00 PM London,
The Financial Reporting Council (FRC) has launched a consultation on the proposed adoption in the UK of International Standards on Assurance Engagements (ISAE) 3000, 'Assurance Engagements Other Than Audits or Reviews of Historical Financial Information'. Comments are invited until 5pm on 22 May 2020.
Comment deadline for FRC consultation on governance changes to its Enforcement and Operating Procedures from Nov 30, 2020 12:05 AM to Nov 30, 2020 11:55 PM London,
The Financial Reporting Council (FRC) has launched a consultation on consequential amendments to the Conduct Committee’s Operating Procedures and various Enforcement Procedures arising as a result of changes to its governance structure. Comments are requested by 30 November 2020.
Comment deadline for FRED 73 ‘Draft amendments to FRS 101 Reduced Disclosure Framework 2019/20 cycle' from Mar 16, 2020 12:05 AM to Mar 16, 2020 11:55 PM London,
In December 2016 the Financial Reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 73 ‘Draft amendments to FRS 101 Reduced Disclosure Framework 2019/20 cycle’. Comments are requested by 16 March 2020.
Comment deadline for FRED 74 - Interest rate benchmark reform (phase 2) from Sep 30, 2020 12:05 AM to Sep 30, 2020 11:55 PM London,
In May 2020, the Financial reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 74 ‘Interest rate benchmark reform (phase 2)’. Comments are requested by 30 September 2020.
Comment deadline for FRED 75 Draft amendments to FRS 104 - Going concern from Sep 01, 2020 12:05 AM to Sep 01, 2020 11:55 PM London,
In July 2020 the Financial Reporting Council (FRC) issued FRED 75 'Draft amendments to FRS 104 - Going concern'. Comments are requested by 1 September 2020.
Comment deadline for FRED 76 Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions from Sep 01, 2020 12:05 AM to Sep 01, 2020 11:55 PM London,
In July 2020 the Financial Reporting Council (FRC) issued FRED 76 'Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions'. Comments are requested by 1 September 2020.
Comment deadline for FRED 77 from Feb 28, 2021 12:00 AM to Feb 28, 2021 11:55 PM London,
Comment deadline for IFRS Foundation SSB consultation from Dec 31, 2020 02:00 AM to Dec 31, 2020 10:00 PM London,
On 30 September 2020, the Trustees of the IFRS Foundation published a consultation paper to assess demand for global sustainability standards and what role the Foundation might play in the development of such standards, including the option of creating a Sustainability Standards Board (SSB). Comments on the consultation are requested by 31 December 2020.
Comment deadline for proposed revisions to ISA 600 from Oct 02, 2020 12:05 AM to Oct 02, 2020 11:55 PM London,
The International Auditing and Assurance Standards Board (IAASB) has released an exposure draft of proposed revisions to International Standard on Auditing (ISA) 600 'Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)'. Comments are requested until 2 October 2020.
Comment deadline for the draft UK Endorsement Criteria Assessment on the Amendments to IFRS 4 - extension to IFRS 9 deferral from Nov 10, 2020 12:05 AM to Nov 10, 2020 11:55 PM London,
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) 'Amendments to IFRS 4 - Extension of the Temporary Exemption from Applying IFRS 9'. Comments are requested by 10 November 2020.
Comment deadline for the FRC discussion paper on the future of corporate reporting from Feb 05, 2021 12:05 AM to Feb 05, 2021 11:55 PM London,
The Financial Reporting Council (FRC) has published a discussion paper proposing a future for corporate reporting based on a principles-based framework. Comments are requested by 5 February 2021.
Comment deadline for UK Endorsement Board survey on IFRS 17 from Sep 29, 2020 12:05 AM to Oct 29, 2020 11:55 PM London,
The UK Endorsement Board has invited preparers of financial statements to participate in a survey on IFRS 17 'Insurance Contracts'.
Comment deadline: Deferral of effective date of IAS 1 amendments from Jun 03, 2020 01:00 AM to Jun 03, 2020 09:00 PM London,
On 4 May 2020, the IASB published an exposure draft 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Proposed amendment to IAS 1)' proposing to defer the effective date of the January 2020 amendments to IAS 1 by one year. Comments are requested by 3 June 2020.
Comment deadline: Discussion paper on goodwill and impairment from Dec 31, 2020 08:00 AM to Dec 31, 2020 10:00 PM London,
A discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment' was published on 19 March 2020. The comment period on the discussion paper was extended until 31 December 2020.
Comment deadline: Discussion paper on goodwill and impairment from Dec 31, 2020 08:00 AM to Dec 31, 2020 10:00 PM London,
A discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment' was published on 19 March 2020, with comments due to the IASB by 15 September 2020.
Comment deadline: IBOR reform phase 2 from May 25, 2020 01:00 AM to May 25, 2020 09:00 PM London,
On 9 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Interest Rate Benchmark Reform — Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' that contains proposed amendments that would address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. Comments are requested by 25 May 2020.
Comment deadline: IFRS 16 and COVID-19 from May 08, 2020 01:00 AM to May 08, 2020 09:00 PM London,
On 24 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)' that contains a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 8 May 2020.
Comment deadline: New standard on presentation and disclosures from Sep 30, 2020 08:00 AM to Sep 30, 2020 04:00 PM London,
On 17 December 2019, the International Accounting Standards Board (IASB) published ED/2019/7 'General Presentation and Disclosures' of a new standard intended to replace IAS 1. The deadline for submitting comments has been extended until 30 September 2020
Comment deadline: Proposed Taxonomy Update regarding IFRS 16 amendment from Jun 29, 2020 01:00 AM to Jun 29, 2020 09:00 PM London,
On 28 May 2020, the IASB published 'Covid-19-Related Rent Concessions (Amendment to IFRS 16) amending the standard to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect this amendment. Comments on the proposed Taxonomy Update are requested by 29 June 2020.
Comment deadline: Proposed Taxonomy Update regarding IBOR 2 amendments from Sep 28, 2020 02:00 AM to Sep 28, 2020 10:00 PM London,
On 27 August 2020, the IASB published 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect these amendments. Comments on the proposed Taxonomy Update are requested by 28 September 2020.
Comment deadline: Proposed Taxonomy Update regarding IFRS 17/IFRS 4 and IAS 16 from Sep 14, 2020 01:00 AM to Sep 14, 2020 09:00 PM London,
On 16 July, the IASB published PTU/2020/2 'IFRS Taxonomy 2020 — 'Amendments to IFRS 17', 'Extension of the Temporary Exemption from Applying IFRS 9' and 'Property, Plant and Equipment — Proceeds before Intended Use''. Comments are requested by 14 September 2020.
FRC event on IFRS 17 Insurance Contracts – UK endorsement of finalised standard from Apr 21, 2020 02:45 PM to Apr 21, 2020 04:00 PM London,
The FRC is hosting a webinar on the UK endorsement of IFRS 17 Insurance Contracts.
IASB and UK Endorsement Board joint event on the General Presentation and Disclosures Exposure Draft from Aug 06, 2020 12:00 PM to Aug 06, 2020 02:00 PM Webinar,
The International Accounting Standards Board (IASB) and the UK Endorsement Board are hosting a joint outreach event to discuss the proposals in the IASB's General Presentation and Disclosures Exposure Draft.
ICAEW UK GAAP update webinar from Mar 19, 2020 10:00 AM to Mar 19, 2020 11:00 AM Online webinar,
The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar outlining latest developments and implementation issues in UK GAAP and also recent changes to reporting regulations.
ICAEW webinar on the TCFD recommendations from Feb 06, 2020 10:00 AM to Feb 06, 2020 11:00 AM Online webinar,
The Institute of Chartered Accountants in England and Wales (ICAEW) will be hosting a webinar looking at the Task Force on Climate-related Financial Disclosures' recommendations in more detail.
January 2020 ITCG meeting from Jan 16, 2020 09:00 AM to Jan 16, 2020 05:00 PM London,
The IFRS Taxonomy Consultative Group (ITCG) will hold its next meeting on 16 January 2020.
January 2020 ITCG meeting from Jan 16, 2020 09:00 AM to Jan 16, 2020 05:00 PM London,
The IFRS Taxonomy Consultative Group (ITCG) will hold its next meeting on 16 January 2020.
July 2020 ITCG meeting from Jul 28, 2020 11:00 AM to Jul 28, 2020 11:50 AM London,
The IFRS Taxonomy Consultative Group (ITCG) will hold its next meeting by video conference call on 28 July 2020.
July 2020 ITCG meeting from Jul 28, 2020 11:00 AM to Jul 28, 2020 11:50 AM London,
The IFRS Taxonomy Consultative Group (ITCG) will hold its next meeting by video conference call on 28 July 2020.
June 2020 ITCG meeting from Jun 02, 2020 10:00 AM to Jun 02, 2020 03:00 PM London,
The IFRS Taxonomy Consultative Group (ITCG) will hold its next meeting on 2 June 2020.
March 2020 meeting of the ICAEW FRDG from Mar 10, 2020 06:00 PM to Mar 10, 2020 08:30 PM London,
The next meeting of the Institute of Chartered Accountants in England and Wales (ICAEW) Financial Reporting Discussion Group (FRDG) will be held on 10 March 2020 in London.

Correction list for hyphenation

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