UK Accounting Plus now more mobile friendly

06 Dec, 2014

We are excited to announce that UK Accounting Plus has been redesigned to make navigation easier on mobile and tablet devices.

We've also updating our layout and imagery on all devices to a make the site more attractive and intuitive.  Read about how this impacts our news.

Explore the site’s new features, as well as the latest UK accounting, reporting and corporate governance news and Deloitte publications, today!

We hope you enjoy the redesigned website.

Tablet and mobile


Follow us on Twitter: @ukaccplus

About publications

22 Jul, 2013

We proudly maintain an extensive library of Deloitte publications on UK Accounting Plus. This page provides important information about our publications.

We acknowledge that our readers include a vast array of companies, other organisations, employees, academics and students, and many others.  In many cases, access to prior editions and older publications are very useful for specific purposes such as research.

Accordingly, it is important to remember the following points:

  • Earlier editions of publications may be superseded by more recent editions - please ensure you identify the edition or version that is suitable for your needs
  • Many publications archived on UK Accounting Plus may be older and contain information which pertains to earlier versions of pronouncements, reflects earlier interpretations and circumstances, or is otherwise out-of-date - we are under no obligation to update these publications for any subsequent developments
  • In some cases we provide links to member firm sites or other sources rather than hosting them directly on UK Accounting Plus.  In some cases, this may result in broken links due to changes in the linked website, the withdrawal of the referred document, or other reasons.  Please let us know if you find any such links and we'll investigate.

About tags

21 Jul, 2013

Our tagging functionality is a powerful way find information about specific topics of interest across the site. This guide outlines how to get the most out of this functionality.

Below you will find answers to the following:

How do I use tags (keywords) on the site?

The information on our site is categorised across a number of different categories, including standards, interpretations, projects, resources and other miscellaneous tags. Publications, meetings and dates are also further classified by their series or type, e.g. "IFRS in Focus" or "IASB meetings (2013)".

For items such as news articles, publications, meeting notes and events and dates, any associated tags are displayed at the bottom of the article in a "Related topics" section:


Related content welcome

Clicking on any of these tags will bring up the home page for that topic, allowing you to read more information about the topic and find the latest related news, publications and so on relevant to that topic:

Topics welcome

From most pages on the site, you can also click on the "All related" button to immediately be taken to a keyword search for any tags assigned to that page (or the page itself):

All related

How is information about tagged content presented?

We've designed the tag results page to be intuitive to use. When you first click through an "all related" button on any page, you will be presented with a categorised summary of items from across the site have that tag:

Tagged content welcome

The items in each category are presented as follows:

CategoryContent typesOrder
News News articles, whether or not they have appeared on the home page Reverse date order (i.e. most recent first)
Publications Deloitte publications and other relevant files (e.g. press releases) Reverse date order (i.e most recent first)
Meetings Deloitte observer notes from meetings and other meeting-related information (e.g. IFRS Interpretation Committee agenda decisions) Reverse date order (i.e. most recent first)
Dates Date specific information, such as dates of meetings, comment letter deadlines and effective dates of pronouncements and amendments Reverse date order (i.e. most recent first)
Resources Background information about topics such as the IASB, IFRS Foundation, the FRC, numerous other global financial reporting organisations, regional and national standard setters, UK Company law, UK market rules, hot topics in financial reporting, Deloitte resources and historical information Alphabetical order
Projects Major and minor projects of the IASB, IFRS Interpretations Committee the FRC and other related organisations Alphabetical order
Standards Pronouncements issued by the IASB and FRC, including International Financial Reporting Standards (IFRSs and IASs), Interpretations (IFRICs and SICs), Financial Reporting Standards (FRSs) and others (e.g. Conceptual Framework).  Also includes Corporate Governance including the UK Corporate Governance Code and Guidance for Audit Committees.  Alphabetical order

Can tagged content be filtered and refined?

We recognise a comprehensive site such as UK Accounting Plus contains a lot of information. In order to find exactly what you are looking for, the 'all related' content page easily allows for tagged content to be filtered to find information that is relevant to your needs.

For instance, if you are looking for information about 'embedded derivatives' when researching IAS 39, you could use the filtering functionality to find related news, publications and other resources quickly:

  • Access the IAS 39 summary page
  • Click on any 'All related' button to be taken to the tagged content page for IAS 39 - this will show all items across the site that have been tagged as relating to IAS 39
  • Click on the "Show filter options" option at the top of the results (in the middle column) and enter "embedded derivatives" in the "Search text" field
  • Click on the 'Filter' button - only results containing "embedded derivatives" will be shown for each category, all others will be hidden.

Tag filtering options

The filtering options also allow for results to be filtered by specific tags - simply select the category you want to filter on, ctrl+click on the relevant tags and click the 'filter' button. Make sure that too many tags are not chosen, or you may reveal few or no matches in the refined results.

Tip: Another way of finding specific content is to use a free text search.

What other options are there?

Other options within 'all related' tag page include:

  • Reverting to the referring page - the referring page (e.g. by clicking on an "All related" button) can be re-accessed by clicking either on the heading at the top of the middle column, or where available, by clicking on the tags showing in the right-hand column
  • Changing the number of items per page - anywhere from 10 to 100 items per page
  • Subscribing to a tailored RSS feed - 'all related' pages on the site contain a link at the bottom of the page to an RSS feed specific to that term or terms. You can subscribe to these feeds using your RSS reader and have your own personalised real-time feed of new content that has been tagged with those terms.

Tip: Registered users can also add specific tags to their personalisation options in "My topics" and see a view of the site which only contains information relevant to those tags.

What if I have further questions?

We look forward to further enhancing our tagging functionality soon.

In the meantime, if you have suggestions or questions about our tag functionality, please email us at ukaccountingplus@deloitte.co.uk.

About our Twitter feeds

27 Jun, 2013

The UK Accounting Plus team brings you the latest UK accounting, reporting and corporate governance news and resources through various channels. We maintain our own twitter feed which provides instant updates on the latest financial reporting news.

@ukaccplus provides a comprehensive news service for all our news articles, publications and more.

About search

15 Feb, 2013

Our UK Accounting Plus website is an extensive resource. This guide outlines how to get the most out of the site using our search functionality.

Below you will find answers to the following frequently asked questions:


 Our site includes the following features:

  • Intuitive search logic including automatic spelling correction and 'fuzzy' searches, e.g. a search for "leases" will also find articles containing "leasing"
  • Content indexing including deep indexing of PDF and other file types, legacy items and other content
  • Tailored results as initial searches which are presented from across the site can then be refined and filtered as necessary.

How do I search for information?

The simplest way is to type the search term in the search box which is located at the top of the screen on all pages across the site:

Search highlight

The search box performs a free text search across the site.  Start your search by hitting the enter key or clicking on the search icon.

Tip: You can also use our tag functionality to find information on specific topics.

How are search results presented?

We've designed search to be intuitive and easy to use.  When you first conduct a search, matching results from across the site are presented in order of their relevance.

From this initial result screen, you can perform additional functions if the information you're looking forward isn't immediately shown (see also our general search tips below):

  • Refine your search terms by editing the text at the main search bar
  • Filter the search against particular categories of content on the site, e.g. to see IASB meeting discussions about "leases", search for leases and then click on "Meetings" in the left-hand side of the screen.

Tip: When a filter is applied, the ordering of the search results is adjusted to reflect the nature of the content, e.g. news, publications, dates and meeting note are presented in reverse date order (i.e. most recent first).

Tip: To start a new search of everything on the site after filtering previous results, type the term into the top right-hand search box rather than the filtering box.  Clicking on the search icon in this box also 'resets' any filtering applied.

Searching Welcome

What tips do you have for successful searching?

The following are some general tips about using search:

  • Keep initial search terms short and simple, and then add additional words if necessary, e.g. 'embedded derivatives' or 'consolidation'
  • Match results that contain an exact term by including it "in quotes", e.g. "embedded derivatives"
  • Exclude results that contain a particular word by preceding it with a minus sign (-) within the search terms, e.g. 'impairment -disclosure'
  • Find results that include synonyms by placing the ~ sign immediately in front of relevant words, e.g. '~acquisition accounting'
  • Use filtering and refinements to locate specific information, e.g. to find IASB or IFRS Interpretations Committee discussions about consolidation in 2010, try searching for "consolidation 2010" and then click on the 'Meetings' category.

Tip: If on clicking a search result in Internet Explorer you are given an message about trusted sites, you may have ukaccountingplus.com as a trusted site, and will need to add google.com to your trusted sites.  Further information on how to do this can be found on the Microsoft website.

    What if I have further questions?

    If you have further questions, comments or feedback about search, please email us at  

    We hope you find the search functionality on the site useful and we look forward to further enhancing its functionality over time.

    About IFRS Interpretations Committee agenda decisions

    29 Feb, 2012

    This page provides background to IFRS Interpretations Committee agenda decisions, and provides links to our collection of those agenda decisions for each standard and interpretation (where relevant).

    Click for:

    How the IFRS Interpretations Committee sets its agenda

    The IFRS Interpretation Committee's normal procedure for considering potential projects for the Committee's agenda is as follows:

    • Staff considers potential projects for the Committee's agenda and makes recommendations to the Committee
    • The Committee discusses the staff recommendation and, if it agrees, it publishes the proposed explanation in the IFRIC Update newsletter. The newsletter indicates that if constituents disagree, they should provide comment to the Interpretations Committee. The public has at 60 days (previously it was 30 days) to comment.
    • At a subsequent meeting, if the Committee decides not to add the item to its agenda, it agrees on the final wording for its explanation. The Interpretations Committee's final decision, and the explanation of why the item was not added to the agenda, are published in IFRIC Update.

    Authority of agenda decisions

    In announcing its decision not to add an item to its agenda, the Interpretations Committee states:

    The following explanation is published for information only and does not change existing IFRS requirements. Committee agenda decisions are not Interpretations. Interpretations are determined only after extensive deliberation and due process, including a formal vote. Interpretations become final only when approved by the IASB.

    Links to our summaries of past agenda decisions

    We maintain a history of agenda decisions for these standards:

    • IFRS 1 First-time Adoption of International Financial Reporting Standards
    • IFRS 2 Share-based Payment
    • IFRS 3 Business Combinations
    • IFRS 4 Insurance Contracts
    • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
    • IFRS 6 Exploration for and Evaluation of Mineral Resources
    • IFRS 7 Financial Instruments: Disclosures
    • IFRS 8 Operating Segments
    • IFRS 9 Financial Instruments
    • IFRS 10 Consolidated Financial Statements
    • IFRS 11 Joint Arrangements
    • IFRS 12 Disclosure of Interests in Other Entities
    • IFRS 13 Fair Value Measurement
    • IAS 1 Presentation of Financial Statements
    • IAS 2 Inventories
    • IAS 7 Statement of Cash Flows
    • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
    • IAS 10 Events After the Reporting Period
    • IAS 11 Construction Contracts
    • IAS 12 Income Taxes
    • IAS 14 Segment Reporting
    • IAS 16 Property, Plant and Equipment
    • IAS 17 Leases
    • IAS 18 Revenue
    • IAS 19 Employee Benefits
    • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
    • IAS 21 The Effects of Changes in Foreign Exchange Rates
    • IAS 23 Borrowing Costs
    • IAS 24 Related Party Disclosures
    • IAS 26 Accounting and Reporting by Retirement Benefit Plans
    • IAS 27 Separate Financial Statements
    • IAS 27 Consolidated and Separate Financial Statements
    • IAS 28 Investments in Associates and Joint Ventures (2011)
    • IAS 28 Investments in Associates
    • IAS 29 Financial Reporting in Hyperinflationary Economies
    • IAS 31 Interests in Joint Ventures
    • IAS 32 Financial Instruments: Presentation
    • IAS 33 Earnings Per Share
    • IAS 34 Interim Financial Reporting
    • IAS 36 Impairment of Assets
    • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    • IAS 38 Intangible Assets
    • IAS 39 Financial Instruments: Recognition and Measurement
    • IAS 40 Investment Property
    • IAS 41 Agriculture

    About meeting notes

    21 Feb, 2012

    We maintain a comprehensive and independent record of meetings of the International Accounting Standards Board, IFRS Interpretations Committee and other related bodies. This page provides background to our meeting notes.

    As an independent source, our meeting summaries are based on notes taken by observers at the relevant meeting and should not be regarded as an official or final summary.

    IASB meetings

    The IASB publishes summaries of the deliberations at Board meetings in its newsletter IASB Update. The IASB also provides audio summaries of Board meetings, project updates and other useful information ('podcasts'). Past issues of IASB Update and prior podcasts are available on the IASB's website. On individual project pages on the IASB website you will find links to observer notes and excerpts from IASB Update relating to that project.

    IFRS Interpretations Committee meetings

    The IFRIC publishes summaries of the deliberations at IFRIC meetings in its newsletter IFRIC Update. Past issues of IFRIC Update are available on IASB's website.

    Other meetings

    We also provide Deloitte observer notes from other meetings and conferences. In each case, the Deloitte observer notes should not be considered an official summary of the meeting.  Readers should refer to official documentation (where available) for such meetings.

    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.