2022

Comment deadline for CIPFA LASAAC exceptional consultation on time limited changes to the Code of Practice on Local Authority Accounting from 03 Mar, 2022 12:05 AM to 03 Mar, 2022 11:00 PM — London,
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) have issued an exceptional consultation on time limited changes to the Code of Practice on Local Authority Accounting in the United Kingdom to help alleviate delays to the publication of audited financial statements. Comments are requested by 3 March 2022.
Comment deadline for CIPFA LASAAC consultation on the 2023/24 Code of Practice on Local Authority Accounting in the United Kingdom from 14 Oct, 2022 12:05 AM to 14 Oct, 2022 11:00 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 the 2023/24 Code of Practice on Local Authority Accounting in the United Kingdom ('the Code') which would apply to accounting periods beginning on or after 1 April 2023. Comments are requested by 14 October 2022.
Comment deadline for EFRAG draft endorsement advice on amendments to IFRS 17 from 19 Jan, 2022 12:05 AM to 19 Jan, 2022 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 'Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Amendment to IFRS 17)'. Comments are requested by 19 January 2022.
Comment deadline for FRC consultation on draft minimum standard for audit committees from 08 Feb, 2023 12:05 AM to 08 Feb, 2023 11:55 PM — London,
The Financial Reporting Council (FRC) has launched a consultation on its draft proposal for a minimum standard for audit committees. Comments are requested by 8 February 2023.
Comment deadline for FRC consultation on proposed PIE Auditor Registration Regulations from 26 May, 2022 12:05 AM to 26 May, 2022 11:55 PM — London,
The Financial Reporting Council (FRC) has issued for comment its consultation to take responsibility for the registration of auditors of public interest entities (PIEs) from the recognised supervisory bodies (RSBs). Comments are requested by 26 May 2022
Comment deadline for FRC consultation on AQI indicators from 18 Aug, 2022 12:05 AM to 18 Aug, 2022 11:55 PM — London,
The Financial Reporting Council (FRC) has issued a consultation on publishing audit quality indicators (AQIs) for the largest UK audit firms, which would provide users of audited information with greater detail on audit firms’ efforts to deliver high quality audit. Comments are requested by 18 August 2022.
Comment deadline for FRC draft 3-year Plan and Budget for 2022-25 from 01 Mar, 2022 12:05 AM to 01 Mar, 2022 11:55 PM — London,
The Financial Reporting Council (FRC) has published a consultation on its 3-year plan and budget for 2022-2025. Comments are requested by 1 March 2022.
Comment deadline for FRED 81 from 28 Feb, 2023 12:05 AM to 28 Feb, 2023 12:55 AM — London,
The Financial Reporting Council (FRC) has published Financial Reporting Exposure Draft 81 'FRS 101 Reduced Disclosure Framework – 2022/23 cycle' (FRED 81) proposing no amendments to FRS 101 ‘Reduced Disclosure Framework’. Comments are requested by 28 February 2023.
Comment deadline for Government consultation on the future of the statutory override of the requirements of IFRS 9 for local authorities from 07 Oct, 2022 12:05 AM to 07 Oct, 2022 11:55 PM — London,
The government is consulting on the future of a statutory override which was introduced in 2018 to mitigate the effects of International Financial Reporting Standard (IFRS) 9 'Financial Instruments' on local authority accounting. Comments are requested by 7 October 2022.
Comment deadline for UK Endorsement Board draft UK Endorsement Criteria Assessment on three narrow scope amendments to IFRS Accounting Standards from 03 Oct, 2022 12:05 AM to 03 Oct, 2022 11:55 PM — London,
The UK Endorsement Board (UKEB) has published a draft UK Endorsement Criteria Assessment which assesses whether three narrow scope amendments to IFRS Accounting Standards ('the 2021 Amendments') meet the UK's statutory requirements for adoption of IFRS as set out in Statutory Instrument 2019/685. Comments are requested by 3 October 2022.
Comment deadline for UK Endorsement Board draft UK Endorsement Criteria Assessment on IFRS 17 'Insurance Contracts' from 03 Feb, 2022 12:05 AM to 03 Feb, 2022 11:55 PM — London,
The UK Endorsement Board (UKEB) has published a draft UK Endorsement Criteria Assessment which assesses whether IFRS 17 'Insurance Contracts', issued by the International Accounting Standards Board (IASB) in May 2017, and subsequent amendments, meet the UK's statutory requirements for adoption of IFRS as set out in Statutory Instrument 2019/685. Comments are requested by 3 February 2022.
Comment deadline for UKEB 2022/23 Regulatory Strategy from 01 Mar, 2022 12:05 AM to 01 Mar, 2022 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its 2022/23 Regulatory Strategy for consultation. Comments are requested by 1 March 2022.
Comment deadline for UKEB draft Due Process Handbook from 06 Jun, 2022 12:05 AM to 06 Jun, 2022 11:55 PM — London,
The UK Endorsement Board (UKEB) has published its draft Due Process Handbook. Comments are requested by 6 June 2022.
Comment deadline for UKEB's draft comment letter on the classification of debt with covenants from 07 Mar, 2022 12:05 AM to 07 Mar, 2022 11:55 PM — London,
The UK Endorsement Board (UKEB) has issued its draft comment letter on the International Accounting Standard Board's (IASB's) Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed Amendments to IAS 1). The comment deadline is 7 March 2022.
Comment deadline of EFRAG draft sustainability standards from 08 Aug, 2022 02:00 AM to 08 Aug, 2022 09:00 PM — London,
On 29 April 2022, the European Financial Reporting Advisory Group (EFRAG) published its draft European Sustainability Reporting Standards (ESRS). Comments are requested by 8 August 2022.
Comment deadline: ISSB proposal on climate-related disclosures from 29 Jul, 2022 01:00 AM to 29 Jul, 2022 09:00 PM — London,
On 31 March 2022, the ISSB published the exposure draft ED/2022/S2 'Climate-related Disclosures'. The deadline for submitting comments is 29 July 2022.
Comment deadline: ISSB proposal on general requirements from 29 Jul, 2022 01:00 AM to 29 Jul, 2022 09:00 PM — London,
On 31 March 2022, the ISSB published the exposure draft ED/2022/S1 'General Requirements for Disclosure of Sustainability-related Financial Information'. The deadline for submitting comments is 29 July 2022.
Comment deadline: PIR of IFRS 9 from 28 Jan, 2022 02:00 AM to 28 Jan, 2022 10:00 PM — London,
On 30 September 2021, the IASB issued a request for information seeking comments from stakeholders on whether IFRS 9 works as intended or whether there are areas that might benefit from improvements. Comments are requested by 28 January 2022.
Comment deadline: Proposed amendments to IAS 7 and IFRS 7 from 28 Mar, 2022 01:00 AM to 28 Mar, 2022 09:00 PM — London,
On 26 November 2021, the IASB published the exposure draft ED/2021/10 'Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)' to add disclosure requirements, and ‘signposts’ within existing disclosure requirements, that would ask entities to provide qualitative and quantitative information about supplier finance arrangements. The deadline for submitting comments is 28 March 2022.
Comment deadline: Proposed amendments to IAS 1 from 21 Mar, 2022 02:00 AM to 21 Mar, 2022 10:00 PM — London,
On 19 November 2021, the IASB published the exposure draft ED/2021/9 'Non-current Liabilities with Covenants (Proposed amendments to IAS 1)' to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The deadline for submitting comments is 21 March 2022.
Comment deadline: Proposed reduced disclosure IFRS from 31 Jan, 2022 02:00 AM to 31 Jan, 2022 10:00 PM — London,
On 26 July 2021, the IASB published the exposure draft 'Subsidiaries without Public Accountability: Disclosures' that would permit eligible subsidiaries that are small and medium-sized entities (SMEs) to apply IFRSs but with reduced disclosure requirements. The deadline for submitting comments is 31 January 2022.
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 has issued a proposed IFRS Taxonomy Update, 'IFRS Taxonomy 2021 Proposed Update 2 — Technology Update'. The proposed changes aim to reflect developments in the technology that underlies or relates to the IFRS Taxonomy. Comments are requested by 3 January 2022.
Comment deadline: PTU/2022/1 from 16 Dec, 2022 02:00 AM to 16 Dec, 2022 10:00 PM — London,
On 16 November 2022, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2022 Proposed Update 1 — General Improvements and Common Practice'. Comments on the proposed taxonomy update are due by 16 December 2022.
Comment deadline: PTU/2022/2 from 28 Dec, 2022 01:00 AM to 28 Dec, 2022 11:00 PM — London,
On 28 November 2022, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2022 Proposed Update 2 — 'Lease Liability in a Sale and Leaseback' and 'Non-current Liabilities with Covenants''. Comments on the proposed taxonomy update are due by 28 December 2022.
Comment dealine for Transition Plan Taskforce consultation on private sector transition plans from 28 Feb, 2023 12:05 AM to 28 Feb, 2023 11:55 PM — London,
At COP27 the UK’s Transition Plan Taskforce (TPT) published its consultation on what private sector companies need to do to implement and disclose a transition plan. Comments are requested by 28 February 2023.
Deadline to register interest for new FRC Lab project on Stewardship reporting from 16 Sep, 2022 12:05 AM to 16 Sep, 2022 11:55 PM — London,
The Financial Reporting Council Lab (FRC Lab) is inviting asset owners (pension funds, insurers) and investment consultants to participate in a new project for the FRC’s Corporate Governance and Stewardship team looking at how they use the stewardship reports of asset managers. Interested parties are invited to communicate their interest by 16 September 2022.
Deadline to register interest for new FRC Lab project on Stewardship reporting from 16 Sep, 2022 12:05 AM to 16 Sep, 2022 11:55 PM — London,
The Financial Reporting Council Lab (FRC Lab) is inviting asset owners (pension funds, insurers) and investment consultants to participate in a new project for the FRC’s Corporate Governance and Stewardship team looking at how they use the stewardship reports of asset managers. Interested parties are invited to communicate their interest by 16 September 2022.

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