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Accounting Roundup — January 2015
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Changing your GAAP
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Corporate Governance Disclosure Checklist (For periods commencing on or after 1 October 2014)
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Deloitte comment letter on IASB ED/2014/4 'Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value'
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Deloitte comment letter on tentative agenda decision on IAS 12 — Deferred tax on associates
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Deloitte comment letter on IASB DP/2014/2 'Reporting the Financial Effects of Rate Regulation'
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Deloitte comment letter on tentative agenda decision on IFRS 10 — Controlled operating lessee
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Deloitte comment letter on tentative agenda decision on IFRS 11 — Application issues
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Deloitte comment letter on tentative agenda decision on IFRS 10 — Control of a structured entity by a junior lender
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Deloitte comment letter on tentative agenda decision on IAS 19 — Longevity swaps
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EFRAG endorsement status report 9 January 2015
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Governance in Brief — 2015 a focus on culture and enhanced explanations
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Governance in Brief — BIS and the FRC consult on options for UK implementation of the EU Audit Directive and Regulation
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Governance in focus — Keeping pace with tax change — a briefing for non-executives
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IFRS on point — December 2014
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TRG Snapshot — Joint meeting on revenue: January 2015
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We comment on FRED 56 'Draft FRS 104 Interim Financial Reporting'.
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We comment on the Government’s consultation on charities’ audit and independent examination