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We comment on the IASB’s proposed amendments to IFRS 17
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We have responded to the IASB exposure draft ED/2019/4 ‘Amendments to IFRS 17’, which was published by the IASB in June 2019 to address concerns and implementation challenges that were identified after IFRS 17 'Insurance Contracts' was published in 2017. |
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We comment on the IASB’s proposal on interest rate benchmark reform
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We have responded to the IASB’s exposure draft, ‘Interest Rate Benchmark Reform — Proposed amendments to IFRS 9 and IAS 39’. |
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We comment on the IASB’s exposure draft on general presentation and disclosures
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We have published our comment letter on the IASB’s exposure draft ‘General Presentation and Disclosures’ which was published by the IASB on 17 December 2020. |
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We comment on the IASB’s discussion paper on goodwill
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We have published our comment letter on the IASB’s discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment', which was published by the IASB on 19 March 2020. |
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We comment on the IASB’s proposed amendments to IAS 40
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We have responded to the IASB's Exposure Draft, "Transfers of Investment Property (Proposed amendments to IAS 40)," that was IASB published in November 2015. |
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We comment on the ICAEW and ICAS exposure draft of updated guidance on realised and distributable profits under the Companies Act 2006
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We have published our comment letter on TECH 05/16BL: Exposure draft of updated guidance on the determination of realised profits and losses in the context of distributions under the Companies Act 2006. |
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We comment on the IIRC consultation draft of its revised Framework
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In February 2020, the International Integrated Reporting Council (IIRC) launched the revision of the International <IR> Framework and called for market feedback on specific themes to inform the nature and direction of the revision. A consultation draft of the revised Framework was released for a 90 day comment period in May 2020. |
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We comment on the International Auditing and Assurance Standards Board’s (IAASB’s) consultation paper on extended external reporting assurance.
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We have responded to the International Auditing and Assurance Standards Board’s (IAASB’s) consultation paper on extended external reporting assurance. |
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We comment on the ISSB’s proposals
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We have commented on the ISSB Exposure Drafts ED/2022/S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and ED/2022/S2 'Climate-related Disclosures'. |
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We comment on the joint leases ED
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We have published our comment letter on the joint IASB-FASB Exposure Draft on leases. We believe that conceptually the right-of-use (ROU) asset approach appropriately depicts the rights and obligations for lessees and should serve as the foundation for changes to the recognition and measurement requirements in the current lease standards. However, we have significant concerns with the approach currently included in the proposal. |
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We comment on the NAO Draft Code of Audit Practice
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We have published our response to the National Audit Office (NAO) consultation on their draft Code of Audit Practice for the audit of local public bodies. |
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We comment on the new draft SORP for financial reports of pension schemes
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We have published our comment letter on the Pension Research Accountants Group (PRAG) and its SORP Working Party Exposure Draft (ED) setting out revised proposals for financial reporting by pension schemes in the UK. Overall the SORP provides some useful guidance, however we have some concerns in relation to some of the proposals in the ED. |
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We comment on the new draft SORP for Investment Trust Companies and Venture Capital Trusts
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We have published our comment letter on The Association of Investment Companies’ (AIC’s) Exposure Draft (ED) Statement of Recommended Practice: Financial Statements of Investment Trust Companies and Venture Capital Trusts ("the draft SORP"). Overall we support the proposals. |
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We comment on the on the FRC's Discussion Paper: 'Improving the Statement of Cash Flows'
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We have published our comment letter on the Financial Reporting Council's (FRC's) Discussion Paper: 'Improving the Statement of Cash Flows'. |
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We comment on the periodic review of FRS 102
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We have published our comment letter on the periodic review of FRS 102 and other UK and Ireland accounting standards. |
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We comment on the post-implementation review of IFRS 3
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We have published our comment letter on the IASB's 'Post-implementation Review: IFRS 3 Business Combinations'. |
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We comment on the presentation of items of OCI
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Deloitte has submitted a comment letter on Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income. |
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We comment on the proposals for amendments under the IASB's annual improvements project (cycle 2012-2014)
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We have published our comment letter on the IASB's Exposure Draft ED/2013/11 'Annual Improvements to IFRSs 2012–2014 Cycle' published in December 2013. We continue to believe that the Annual Improvement Project is an efficient and effective means of dealing with isolated issues within IFRSs that are leading to divergent practice. However, in respect of the 2012-2014 cycle of annual improvements, we are concerned by the proposed amendments to three of the four standards concerned. |
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We comment on the proposed amendments regarding the application of the investment entities exemption
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We have published our comment letter on the IASB's Exposure Draft 'Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)'. |
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We comment on the proposed changes to the Conceptual Framework
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We have published our comment letters on the IASB's EDs 2015/3 'Conceptual Framework for Financial Reporting' and 2015/4 'Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32)'. |