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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 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: 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, 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.

Correction list for hyphenation

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