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Comment deadlines

2014
2015
2016
2017
2017
2018
2019
Closure date for IASB user survey on debt disclosures from Feb 21, 2014 01:00 AM to Feb 21, 2014 10:55 PM London,
In January 2014, the International Accounting Standards Board (IASB) released a survey of investors and analysts to gather information about the usefulness of disclosures regarding debt, including changes in an entity's debt position. The survey results will assist the IASB in deciding whether to under a project on debt disclosures. The survey closes on 21 February 2014.
Comment deadline for BIS consultation on company filing requirements from Nov 22, 2013 12:00 AM to Nov 22, 2013 10:55 PM London,
The Department for Business, Innovation and Skills (BIS) has published proposals aimed at reducing the amount of information that companies need to file and the frequency that it is sent to Companies House.
Comment deadline for Charity SORP ED from Nov 04, 2013 01:00 AM to Nov 04, 2013 11:55 PM London,
The Charity Commission for England and Wales (‘Charity Commission’) and the Office of the Scottish Charity Regulator (OSCR) has published an Exposure Draft on a new Statement of Recommended Practice (SORP) which sets out a new framework for charity accounting and reporting. Comments are invited until 4 November 2013 and will be used to help develop the final Exposure Draft to be submitted to the Financial Reporting Council (FRC) for review in spring 2014.
Comment deadline for CIPFA/LASAAC 2014/15 Code of Practice on Local Authority Accounting from Oct 11, 2013 12:00 AM to Oct 11, 2013 10:55 PM London,
The Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) are seeking comments on an exposure draft of the 2014/15 Code of Practice on Local Authority Accounting in the UK (the Code) which would apply to accounting periods beginning on or after 1 April 2014
Comment deadline for CIPFA/LASAAC proposals to streamline Local Authority accounts from Oct 11, 2013 12:00 AM to Oct 11, 2013 10:55 PM London,
CIPFA/LASAAC are consulting on proposals to simplify and streamline the presentation of local government financial statements/statutory accounts to “better meet the needs of users” and to “remove unnecessary burdens from local authority preparers".
Comment deadline for ED/2013/11 on annual improvements 2012-2014 from Mar 13, 2014 01:00 AM to Mar 13, 2014 10:00 PM London,
The IASB published ED/2013/11 'Annual Improvements to IFRSs 2012–2014 Cycle' on 11 December 2013. Comments are requested by 13 March 2014.
Comment deadline for ED/2013/10 on reinstating the equity method from Feb 03, 2014 01:00 AM to Feb 03, 2014 10:00 PM London,
The IASB published ED/2013/10 'Equity Method in Separate Financial Statements (Proposed amendments to IAS 27)' on 2 December 2013. Comments are requested by 3 February 2014.
Comment deadline for ED/2013/8 on Bearer plants from Oct 28, 2013 01:00 AM to Oct 28, 2013 10:55 PM London,
The IASB published ED/2013/8 ‘Agriculture: Bearer Plants’ on 26 June 2013 to include bearer plants within the scope of IAS 16. Comments are requested by 28 October 2013.
Comment deadline for EFRAG draft comment letter on the IASB's Exposure Draft ED/2013/11 Annual Improvements to IFRSs 2012— 2014 Cycle from Feb 07, 2014 12:05 AM to Feb 07, 2014 11:55 PM London,
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB's Exposure Draft ED/2013/11 'Annual Improvements to IFRSs 2012–2014 Cycle' which was published on 11 December 2013. EFRAG agrees with most of the proposals in the Exposure Draft (ED) but has expressed concern about the proposed amendments to IAS 19 Employee Benefits.
Comment deadline for FE/HE SORP ED from Nov 17, 2013 12:00 AM to Nov 17, 2013 10:55 PM London,
The Further and Higher Education SORP Board (the SORP Board) has published an Exposure Draft (ED) on a revised Statement of Recommended Practice (SORP) setting out proposals for accounting for further and higher education institutions in the UK. Comments are invited by the SORP Board until 17 November 2013.
Comment deadline for FRC draft plan and budget 2014/15 from Feb 28, 2014 12:05 AM to Feb 28, 2014 11:55 PM London,
The Financial Reporting Council (FRC) has issued its draft plan and budget and levy proposals for 2014/2015. The FRC request comments by 28 February 2014.
Comment deadline for FRC draft guidance on the Strategic report from Nov 15, 2013 12:00 AM to Nov 15, 2013 10:55 PM London,
The Financial Reporting Council (FRC) has published an Exposure Draft (ED) of guidance to assist directors of listed companies to apply the Strategic Report requirements set out in The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (the “narrative reporting regulations”). The FRC invites comments until 15 November 2013.
Comment deadline for FRED 50 and related FRSSE amendments from Nov 11, 2013 12:00 AM to Nov 11, 2013 10:55 PM London,
The Financial Reporting Council (FRC) issued financial reporting Exposure Draft FRED 50 containing Draft FRC Abstract 1: Residential Management Companies’ Financial Statements which sets out the treatment of residential management transactions in the financial statements of residential management companies (RMCs). The FRC has also issued consequential amendments to the Financial Reporting Standard for Smaller Entities (FRSSE).
Comment deadline for FRED 49 and implementation guidance from Oct 31, 2013 01:00 AM to Oct 31, 2013 11:55 PM London,
The Financial Reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 49: ‘Draft FRS 103 Insurance Contracts’ on 29 July 2013 proposing a new Financial Reporting Standard for Insurance Contracts. It will allow entities to continue with their current practices for Insurance contracts whilst also allowing them the flexibility to take advantage of “improvement options” similar to those which are available to entities applying IFRS 4 in the UK and Republic of Ireland. Comments on the Exposure Draft (ED) and the accompanying Implementation Guidance are due by 31 October 2013.
Comment deadline for FRED 52 from Feb 12, 2014 12:00 AM to Feb 12, 2014 11:55 PM London,
The UK Financial Reporting Council (FRC) have published an exposure draft of amendments to the Financial Reporting Standard for Smaller Entities (FRSSE) which aligns the FRSSE with new UK reporting regulations for micro-entities. Comments are invited by 12 February 2014.
Comment deadline for FReM Exposure Drafts (13)01 and (13)02 from Sep 12, 2013 11:00 PM to Sep 13, 2013 10:55 PM London,
The Government Financial Reporting team at HM Treasury has published two Exposure Drafts (ED) proposing amendments to the government Financial Reporting Manual (FReM) to ensure that the FReM reflects the latest developments in government financial reporting. Comments are invited until 13 September 2013.
Comment deadline for FRS 101 amendments from Mar 21, 2014 12:00 AM to Mar 21, 2014 11:55 PM London,
The UK Financial Reporting Council (FRC) has published an exposure draft of its first set of annual amendments to FRS 101, the Reduced Disclosure Framework available to UK subsidiary companies that wish to apply the recognition and measurement requirements of IFRSs in their financial statements. The comment period for this exposure draft closes on 21 March 2014.
Comment deadline for Housing SORP ED from Feb 14, 2014 12:10 AM to Feb 14, 2014 11:55 PM London,
The National Housing Federation (NHF) has published an Exposure Draft (ED) on a revised Housing Statement of Recommended Practice (“the Housing SORP”) setting out revised proposals for accounting for registered social housing providers in the UK.
Comment deadline for IMA SORP ED from Oct 31, 2013 01:00 AM to Oct 31, 2013 11:55 PM London,
The Investment Management Association (IMA) has published an Exposure Draft (ED) on a revised Statement of Recommended Practice (SORP) setting out proposals for the preparation of financial statements by UK authorised funds. Comments are invited by the IMA until 31 October 2013.
Comment deadline for Investment Trust Company and Venture Capital Trust SORP from Mar 19, 2014 12:05 AM to Mar 19, 2014 11:55 PM London,
The Association of Investment Companies (AIC), in conjunction with its SORP Working Party, has published an Exposure Draft (ED) on a revised Statement of Recommended Practice setting out revised proposals for accounting for Investment Trust Companies (ITCs) and Venture Capital Trusts (VCTs) (“investment companies”) in the UK. The deadline for comments is 19 March 2014.
Comment deadline for LASAAC asset decommissioning proposals from Jan 17, 2014 12:00 AM to Jan 17, 2014 11:55 PM London,
The Local Authority (Scotland) Accounts Advisory Committee (LASAAC) has issued draft guidance for Scottish local government entities on accounting for Asset Decommissioning Obligations. Comments are requested by Friday 17 January 2014.
Comment deadline for LLP SORP ED from Jan 10, 2014 12:00 AM to Jan 10, 2014 10:55 AM London,
The Consultative Committee of Accountancy Bodies (CCAB) has published an Exposure Draft on a new Statement of Recommended Practice (SORP) which sets out a new framework for accounting by Limited Liability Partnerships (LLPs) (“LLP SORP”).
Comment deadline for Pension SORP ED from Jul 16, 2014 12:05 AM to Jul 16, 2014 11:55 PM London,
The Pension Research Accountants Group (PRAG) in conjunction with its SORP Working Party has published an Exposure Draft (ED) on a revised Statement of Recommended Practice (SORP) setting out revised proposals for financial reporting by pension schemes (“the draft SORP”).
Comment deadline for the Discussion Paper for a new Conceptual Framework from Jan 14, 2014 12:05 AM to Jan 14, 2014 11:55 PM London,
The IASB published the discussion paper DP/2013/1 'A Review of the Conceptual Framework for Financial Reporting' for public comment on 18 July 2013. Comments are due by 14 January 2014.
Comment deadline on IFRS taxonomy 2013 interim release from Nov 11, 2013 12:00 AM to Nov 11, 2013 10:55 PM London,
The IFRS Foundation published an exposure draft of the IFRS Taxonomy 2013 Interim Release Package on 9 September 2013. The comment period ends on 11 November 2013.
Comment deadline on the re-exposed leasing proposals from Sep 12, 2013 11:00 PM to Sep 13, 2013 09:55 PM London,
On 16 May 2013 the IASB published for public comment a revised Exposure Draft outlining proposed changes to the accounting for leases.
Comment deadline on the re-exposed insurance proposals from Oct 24, 2013 11:00 PM to Oct 25, 2013 09:55 PM London,
On 20 June 2013 the IASB published for public comment a revised Exposure Draft outlining proposed changes to the accounting for insurance contracts.
FRC share option research bulletin comment deadline from Jul 30, 2013 11:00 PM to Jul 31, 2013 09:00 PM London,
Invitation to comment deadline for FRC research bulletin into share option accounting by private companies

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.