2021

Comment daedline for the UK Endorsement Board secretariat draft comment letter on the IASB’s ED/2020/4 Lease Liability in a Sale and Leaseback from 01 Mar, 2021 12:05 AM to 01 Mar, 2021 11:55 PM London,
The UK Endorsement Board secretariat has published its draft comment letter on the International Accounting Standard Board’s (IASB's) Exposure Draft (ED) ED/2020/4 'Lease Liability in a Sale and Leaseback'. Comments are requested by 1 March 2021.
Comment deadline for BEIS consultation on requiring mandatory climate-related financial disclosures by publicly quoted companies, large private companies and LLPs from 05 May, 2021 12:05 AM to 05 May, 2021 11:55 PM London,
The Department for Business, Energy & Industrial Strategy (BEIS) has launched a consultation on requiring mandatory climate-related financial disclosures by publicly quoted companies, large private companies and Limited Liability Partnerships (LLPs). Comments are requested by 5 May 2021.
Comment deadline for CIPFA/LASAAC consultation on a new Code of Practice on Local Authority Accounting from 11 Oct, 2021 12:05 AM to 11 Oct, 2021 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 2022/23 Code of Practice on Local Authority Accounting in the UK which would apply to accounting periods beginning on or after 1 April 2022. Comments are requested by 11 October 2021.
Comment deadline for CIPFA/LASAAC consultation on changes to the Code of Practice on Local Authority Accounting in relation to accounting for secure housing tenancies and COVID-19-related rent concessions from 12 Mar, 2021 12:05 AM to 12 Mar, 2021 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 on proposed changes to the Code of Practice on Local Authority Accounting in relation to accounting for secure housing tenancies and COVID-19-related rent concessions. Comments are requested by 12 March 2021.
Comment deadline for consultation on further climate-related disclosure rules for listed companies and certain regulated firms from 10 Sep, 2021 12:05 AM to 10 Sep, 2021 11:55 PM London,
The Financial Conduct Authority (FCA) has published new proposals on climate-related disclosure rules for listed companies and certain regulated firms.Comments are requested by 10 September 2021.
Comment deadline for EFRAG draft comment letter on the IASB's proposed amendment to IFRS 16 and COVID 19 from 22 Feb, 2021 12:05 AM to 22 Feb, 2021 11:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB's Exposure Draft ED/2021/2 'Covid-19-Related Rent Concessions Beyond 30 June 2021 (Proposed Amendments to IFRS 16)'. Comments are requested by 22 February 2021.
Comment deadline for EFRAG's draft endorsement advice on the IASB's amendments to IAS 12 from 30 Sep, 2021 12:05 AM to 30 Sep, 2021 11:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft endorsement letter and a separate invitation to comment relating to the use in the European Union (EU) of 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12'. Comments are requested by 30 September 2021.
Comment deadline for FRC consultation on revisions to ISRE (UK) 2410 from 19 Feb, 2021 12:05 AM to 19 Feb, 2021 11:55 PM London,
The Financial Reporting Council (FRC) has issued a consultation on proposed revisions to International Standard for Review Enagements (UK) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' (ISRE (UK) 2410). Comments are requested by 19 February 2021.
Comment deadline for FRC consultation on revised Practice Note for the audit of Housing Associations in the UK from 29 Jan, 2021 12:55 AM to 29 Jan, 2021 05:00 PM London,
The Financial Reporting Council (FRC) has issued a consultation on a revised Practice Note 14 for the audit of Housing Associations in the UK. Comments are requested by 29 January 2021.
Comment deadline for FRC consultation on revised Practice Note for the audit of Housing Associations in the UK from 29 Jan, 2021 12:55 AM to 29 Jan, 2021 05:00 PM London,
The Financial Reporting Council (FRC) has issued a consultation on a revised Practice Note 14 for the audit of Housing Associations in the UK. Comments are requested by 29 January 2021.
Comment deadline for FRED 79 from 01 Mar, 2022 12:00 AM to 01 Mar, 2022 11:55 PM London,
Comment deadline for LAb survey on UK Electronic Reporting from 25 Jun, 2021 12:05 AM to 25 Jun, 2021 10:55 PM London,
The Financial Reporting Lab (FRC Lab) has launched a survey, as part of its work on digital reporting, to understand the impacts and progress towards digital reporting for companies with securities on a regulated market in the UK. Responses are requested by 25 June 2021.
Comment deadline for Taxonomies 2022 suite consultation from 16 Sep, 2021 12:05 AM to 16 Sep, 2021 11:55 PM London,
The Financial Reporting Council (FRC) has issued, for comment, its draft Taxonomies 2022 suite which has been updated for all the taxonomies including the UKSEF, Charities and Irish extension. Comments are requested by 16 September 2021.
Comment deadline for the FCA consultation on proposals to boost disclosure of diversity on listed company boards and executive committees from 20 Oct, 2021 12:05 AM to 20 Oct, 2021 11:55 PM London,
The Financial Conduct Authority (FCA) has published a consultation on proposals to improve transparency for investors on the diversity of listed company boards and their executive management teams. Comments are requested by 22 October 2021.
Comment deadline for The Pensions Regulator consultation on draft guidance on governance and reporting of climate-related risks and opportunities from 31 Aug, 2021 12:05 AM to 31 Aug, 2021 11:55 PM London,
The Pensions Regulator (TPR) has published a consultation on proposed new guidance to assist trustees in meeting tougher standards of governance in relation to climate change risks and opportunities. Comments are requested by 31 August 2021.
Comment deadline for the UK Endorsement Board secretariat draft response to IASB’s Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 from 05 May, 2021 12:00 AM to 05 May, 2021 05:00 PM London,
The UK Endorsement Board (UKEB) secretariat has published its draft response to the IASB’s Request for Information on its post-implementation review of IFRS 10 'Consolidated Financial Statements', IFRS 11 'Joint Arrangements' and 'IFRS 12 Disclosure of Interests in Other Entities' (the Standards). Comments are requested by 17:00 on 5 May 2021.
Comment deadline for the UKEB draft comment letter on the IASB's proposed narrow-scope amendment to IFRS 17 from 30 Aug, 2021 12:05 AM to 30 Aug, 2021 11:55 PM London,
The UK Endorsement Board (UKEB) has issued a draft comment letter on the IASB exposure draft ED/2021/8 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Proposed amendment to IFRS 17)'. Comments are requested by 30 August 2021.
Comment deadline for the UKEB secretariat draft UK Endorsement Criteria Assessment on the IASB's amendment to IFRS 16 and COVID 19 from 05 May, 2021 12:05 AM to 05 May, 2021 11:55 PM London,
The UK Endorsement Board secretariat has published a draft UK Endorsement Criteria Assessment on the International Accounting Standard Board’s (IASB's) amendment 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)'. Comments are requested by 5 May 2021.
Comment deadline for the UKEB comment letter on the IASB’s ED/2021/1 Regulatory Assets and Regulatory Liabilities from 26 Jul, 2021 12:05 AM to 26 Jul, 2021 11:05 PM London,
The UK Endorsement Board has a published its draft comment letter on the International Accounting Standard Board’s (IASB's) Exposure Draft ED/2021/1 'Regulatory Assets and Regulatory Liabilities'. Comments are requested by 26 July 2021.
Comment deadline for UK Endorsement Board secretariat’s draft comment letter on the IASB’s DP/2020/1 Business Combinations, Disclosures, Goodwill and Impairment from 25 Jan, 2021 12:05 AM to 25 Jan, 2021 11:55 PM London,
Comment deadline for UK Endorsement Board secretariat’s draft comment letter on the IASB’s DP/2020/2 Business Combinations under Common Control from 30 Jun, 2021 12:05 AM to 30 Jun, 2021 11:55 PM London,
Comment deadline for UKEB draft comment letter on the exposure draft on lack of exchangeability from 20 Aug, 2021 12:05 AM to 20 Aug, 2021 11:55 PM London,
The UK Endorsement Board (UKEB) has issued a draft comment letter on the International Accounting Standard Board's (IASB's) Exposure Draft ED/2021/4 ‘Lack of Exchangeability’ (proposed amendments to IAS 21). Comments are requested by 20 August 2021.
Comment deadline for UKEB's draft comment letter on the IASB’s Third Agenda Consultation Request for Information from 31 Aug, 2021 12:05 AM to 31 Aug, 2021 11:55 PM London,
The UK Endorsement Board has published its draft comment letter on the International Accounting Standard Board’s (IASB's) Third Agenda Consultation Request for Information. Comments are requested by 31 August 2021.
Comment deadline on BEIS consultation on shortening accounts filing deadlines by three months, changing small and micro exemptions and improving the financial information which is filed with Companies House from 03 Feb, 2021 12:05 AM to 03 Feb, 2021 11:55 PM London,
The Department for Business, Energy and Industrial Strategy (BEIS) has published a consultation on improving the financial information which is filed with Companies House. Comments are requested by 3 February 2021.
Comment deadline on FRED 78 'Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions beyond 30 June 2021' from 11 May, 2021 12:05 AM to 11 May, 2021 11:55 PM London,
The Financial Reporting Council (FRC) has issued Financial Reporting Exposure Draft (FRED) 78 'Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime - COVID-19-related rent concessions beyond 30 June 2021'. Comments are requested by 11 May 2021.
Comment deadline: Agenda consultation from 27 Sep, 2021 02:00 AM to 27 Sep, 2021 10:00 PM London,
On 30 March 2021, the IASB launched the third agenda consultation on its future work programme by publishing a request for information. Comments are requested by 27 September 2021.
Comment deadline: Amendments to IAS 19 and IFRS 13 and draft disclosure guidance from 12 Jan, 2022 02:00 AM to 12 Jan, 2022 10:00 PM London,
On 25 March 2021, the IASB published an exposure draft 'Disclosure Requirements in IFRS Standards — A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)' that contains proposed guidance for itself when developing and drafting disclosure requirements in IFRSs in future as well as proposed amendments to IFRS 13 'Fair Value Measurement' and IAS 19 'Employee Benefits' that result from applying the proposed guidance to those standards. Comments are requested by 12 January 2022 (comment letter deadline extended on 21 July 2021).
Comment deadline: Amendments to the Constitution from 29 Jul, 2021 01:00 AM to 29 Jul, 2021 09:00 PM London,
On 30 April 2021, the Trustees of the IFRS Foundation proposed amendments to the IFRS Foundation Constitution that would enable the creation of a new sustainability standards board under the governance of the Foundation. Comments are requested by 29 July 2021.
Comment deadline: COVID-19-related rent concessions from 25 Feb, 2021 02:00 AM to 25 Feb, 2021 10:00 PM London,
On 11 February 2021, the IASB published an exposure draft 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)' that contains a proposed extension of the May 2020 amendment that provides lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 25 February 2021.
Comment deadline: Discussion paper on business combinations under common control from 01 Sep, 2021 01:00 AM to 01 Sep, 2021 09:00 PM London,
A discussion paper DP/2020/2 'Business Combinations under Common Control' was published on 30 November 2020. Comments on the discussion paper are requested by 1 September 2021.
Comment deadline: ED on regulatory assets and regulatory liabilities from 30 Jul, 2021 01:00 AM to 30 Jul, 2021 09:00 PM London,
On 28 January 2021, the IASB published an exposure draft of a new standard ED/2021/1 'Regulatory Assets and Regulatory Liabilities'. The comment letter period has been extended until 30 July 2021.
Comment deadline: IFRS 16 amendment on Sale and Leaseback from 29 Mar, 2021 02:00 AM to 29 Mar, 2021 10:00 PM London,
On 27 November 2020, the IASB published an exposure draft 'Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)' that aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction. Comments are requested by 29 March 2021.
Comment deadline: Lack of Exchangeability from 01 Sep, 2021 01:00 AM to 01 Sep, 2021 09:00 PM London,
On 20 April 2021, the IASB published an exposure draft 'Lack of Exchangeability (Proposed amendments to IAS 21)' that contains proposed guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not. Comments are requested by 1 September 2021.
Comment deadline: Management commentary ED from 23 Nov, 2021 01:00 AM to 23 Nov, 2021 09:00 PM London,
On 27 May 2021, the IASB published the exposure draft ED/2021/6 'Management Commentary' in an effort to update the 2010 IFRS Practice Statement 1 'Management Commentary'. The deadline for submitting comments is 23 November 2021.
Comment deadline: Narrow-scope amendment to IFRS 17 from 27 Sep, 2021 01:00 AM to 27 Sep, 2021 09:00 PM London,
On 28 July 2021, the IASB published the exposure draft ED/2021/8 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Proposed amendment to IFRS 17)' that would enable companies to improve the usefulness of the comparative information presented on initial application of IFRS 17 and IFRS 9. The deadline for submitting comments is 27 September 2021.
Comment deadline: PIR of IFRS 10-12 from 10 May, 2021 01:00 AM to 10 May, 2021 09:00 PM London,
On 9 December 2020, the IASB issued a request for information seeking comments from stakeholders on whether IFRS 10, IFRS 11, and IFRS 12 work as intended or whether there are areas that might benefit from improvements. Comments are requested by 10 May 2021.
Comment deadline: PTU/2020/4 from 05 Jan, 2021 02:00 AM to 05 Jan, 2021 10:00 PM London,
On 29 October 2020, the IASB published PTU/2020/4 'IFRS Taxonomy 2020 — 'General Improvements and Common Practice — Presentation of information in primary financial statements'' with elements to reflect common reporting practice and new and amended labels to clarify the accounting meaning and intended use of some existing elements. Comments on the proposed Taxonomy Update are requested by 5 January 2021.
Comment deadline: PTU/2020/5 from 26 Jan, 2021 02:00 AM to 26 Jan, 2021 10:00 PM London,
On 24 November 2020, the IASB published PTU/2020/5 'IFRS Taxonomy 2020 — 'General Improvements and Common Practice — IAS 19 'Employee Benefits''' with elements to reflect common reporting practice and new and amended labels to clarify the accounting meaning and intended use of some existing elements. Comments on the proposed Taxonomy Update are requested by 26 January 2021.
Comment deadline: PTU/2021/1 from 21 Jun, 2021 02:00 AM to 21 Jun, 2021 10:00 PM London,
On 21 April 2021, the IASB published PTU/2021/1 'IFRS Taxonomy 2021 Proposed Update 1 — Disclosure of Accounting Policies and Definition of Accounting Estimates' with changes to elements to reflect new and amended disclosure requirements in 'Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)' and 'Definition of Accounting Estimates (Amendments to IAS 8)'. Comments on the proposed taxonomy update are due by 21 June 2021.
Comment deadline: PTU/2021/2 from 03 Jan, 2022 02:00 AM to 03 Jan, 2022 10:00 PM London,
On 2 December 2021, the IASB issued a proposed IFRS Taxonomy Update, 'IFRS Taxonomy 2021 Proposed Update 2 — Technology Update'. Comments on the proposed taxonomy update are due by 3 January 2022.
Comment deadline: PTU/2021/3 from 17 Jan, 2022 02:00 AM to 17 Jan, 2022 10:00 PM London,
On 16 December 2021, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Taxonomy 2021 Proposed Update 3 — Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)'. Comments on the proposed taxonomy update are due by 17 January 2022.

Correction list for hyphenation

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