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Webinar series on disclosure requirements in IFRS Standards — recording of second webinar available
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In May 2021, the IFRS Foundation initiated a series of webinars on the IASB exposure draft ‘Disclosure Requirements in IFRS Standards — A Pilot Approach’. |
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Webinar series on disclosure requirements in IFRS Standards — recording of first webinar available
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In May 2021, the IFRS Foundation initiated a series of webinars on the IASB exposure draft ‘Disclosure Requirements in IFRS Standards — A Pilot Approach’. |
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Webinar: How the IFRS Foundation can get you started with the ISSB Standards
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Episode two in the IFRS Foundation's webinar series 'Perspectives on sustainability disclosure' explores how the IFRS Foundation is supporting adoption. The webinar highlights resources and programmes to help the IFRS Foundation's stakeholders get started using the ISSB standards. |
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WEF consultation paper on common metrics for sustainability reporting
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At the 2020 annual meeting in Davos-Klosters, the World Economic Forum (WEF) released a consultation paper titled 'Toward Common Metrics and Consistent Reporting of Sustainable Value Creation'. The paper proposes two related sets of metrics, a set of core metrics and a set of expanded metrics. |
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WEF issues publication on ESG framework
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The World Economic Forum (WEF) has issued a publication 'Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation'. |
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Welcome message from the new IASB chairman
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The IASB has posted to its website a welcome message from the
new IASB chairman, Hans Hoogervorst. |
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Welcome to UK Accounting Plus
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Deloitte has launched UK Accounting Plus, a UK-focused subsite of its successful and long-established IFRS-related news and content site, IAS Plus. |
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Welcome to UK Accounting Plus
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A quick guide to getting the most out of UK Accounting Plus. |
Welser email
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What is heading your way — Effective dates
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What is heading your way? Effective dates that you need to think about
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The Deloitte UK Banking and Capital Markets Group has published 'What is heading your way? Effective dates you need to think about'. The paper provides a one-page summary of effective dates of new accounting standards and amendments issued by the IASB in the last two years (IFRS 7, 9, 10, 11, 12, 13 and IAS 32). It also indicates whether retrospective application is required with comparatives and discusses some planning aspects to consider as part of implementing these changes. |
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What is heading your way? Effective dates that you need to think about
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What the new Enhanced Disclosure Task Force report means for banks
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In the wake of the financial crisis, the G20 asked the IASB to revise accounting requirements so that financial institutions’ expected credit losses were captured as well as losses that had been incurred. The Financial Stability Board (FSB) also established the Enhanced Disclosure Task Force, a group comprising banks, analysts, investors and auditors. Banks should consider the Enhanced Disclosure Task Force (EDTF) guidance for their next annual reports. Those with December year ends should act quickly to ensure appropriate implementation. In particular, banks' Chief Accountants need to consider their implementation projects in the light of the new recommendations to ensure that the appropriate data are available for their expected credit loss disclosures. |
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What the new Enhanced Disclosure Task Force report means for banks
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While direct IPSAS and IFRS adoption remains low, most OECD country governments have adopted accrual accounting
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A new study by the International Federation of Accountants (IFAC) and the Organisation for Economic Co-operation and Development (OECD) has found that nearly three-quarters of OECD countries have adopted accrual accounting for their year-end financial reports. In 2003, only a quarter of the governments used accrual accounting. |
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