Advisory

Title Description
We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee We have published our comment letters on IFRS Interpretations Committee agenda decisions on IFRS 5, IFRS 10 and IAS 32, as published in the May IFRIC Update. In each case, we agree with the Committee's decision not to add the issue to their agenda, but in some cases have suggestions for improvement on how the agenda decision could be worded.
We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee We have published our comment letters on IFRS Interpretations Committee agenda decisions on IFRS 10, IFRS 11, IAS 19 and IAS 32, as published in the July IFRIC Update.
We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 12, IAS 19, IFRS 10 and IFRS 11, as published in the November 2014 IFRIC Update.
We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 16, IAS 20, IAS 32, IAS 26, and IFRS 9, as published in the November 2015 IFRIC Update.
We comment on a tentative agenda decision of the IFRS Interpretations Committee We have published our comment letter on the tentative IFRS Interpretations Committee agenda decision on IFRIC 14 as published in the March 2015 IFRIC Update.
We comment on a tentative IFRS Interpretations Committee agenda decision We have commented on the IFRS Interpretations Committee's publication in the July 2022 'IFRIC Update' of the tentative agenda decision not to take onto the Committee’s agenda the request for clarification on whether an entity considers currency exchange rate risks when applying IFRS 17 to identify portfolios of insurance contracts and how an entity applies IAS 21 in conjunction with IFRS 17 in measuring a group of insurance contracts that generate cash flows in more than one currency.
We comment on an IFRS Interpretations Committee tentative agenda decision We have published our comment letter on an IFRS Interpretations Committee tentative agenda decisions related to IFRS 16, as published in the November 2022 'IFRIC Update'.
We comment on BIS consultation on country-by-country reporting in the extractive industries We have published our comment letter on the Department for Business, Innovation and Skills (BIS) consultation on proposals to implement the country-by-country reporting requirements for large extractive companies introduced by the European Union (EU) Accounting Directive.
We comment on BIS proposals for simplified company filing requirements. We have published our comment letter on the Department for Business, Innovation and Skills’ (BIS) proposals for simplified company filing requirements. The aim of the proposals, which are part of the government’s Red Tape Challenge, is to reduce the amount of information that companies need to file and the frequency that it is sent to Companies House. We welcome the consultation and are “broadly supportive” of the objective of the Red Tape Challenge.
We comment on Draft IFRIC Interpretation DI/2010/1 Deloitte has submitted a comment letter on Draft IFRIC Interpretation DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine.
We comment on draft minimum standard for audit committees We have published our comment letter on the Financial Reporting Council's ('FRC's') consultation on its draft proposal for a minimum standard for audit committees.
We comment on draft XBRL IFRS taxonomy Deloitte Touche Tohmatsu has responded to the exposure draft of IFRS Taxonomy 2010, which was published in the form of proposed amendments to the 2009 Taxonomy.
We comment on ED/2010/8 Deloitte has submitted a comment letter on Exposure Draft ED/2010/8 Insurance Contracts.
We comment on ED/2010/9 'Leases' Deloitte has submitted a comment letter on Exposure Draft ED/2010/9 'Leases'.
We comment on ED/2010/11 Deloitte has submitted a comment letter on Exposure Draft ED/2010/11 Deferred Tax: Recovery of Underlying Assets.
We comment on ED/2010/12 Deloitte has submitted a comment letter on Exposure Draft ED/2010/12 Severe Hyperinflation – Proposed Amendments to IFRS 1.
We comment on EFRAG's DP regarding the amortisation of goodwill We have published our comment letter on the European Financial Reporting Advisory Group (EFRAG), the Accounting Standards Board of Japan (ASBJ), and the Organismo Italiano di Contabilità (OIC) Discussion Paper 'Should Goodwill still not be Amortised? Accounting and Disclosure for Goodwill.'
We comment on FCA consultation CP 14/18 We have published our response to the Financial Conduct Authority (FCA) consultation CP 14/18 Quarterly Consultation No 6. Our comments are limited to chapter 3 of the consultation, which deals with the application of the UK Corporate Governance Code by listed Companies.
We comment on FCA Discussion Paper - Climate change and green finance We have published our comment letter on the Financial Conduct Authority (FCA)'s Discussion Paper DP 18/8: Climate change and green finance.
We comment on FCA proposals to strengthen minority shareholder influence in premium listed companies. We have published our comment letter on the Financial Conduct Authority’s (FCA’s) consultation paper ‘CP13/15: Feedback on CP12/25 – Enhancing the effectiveness of the Listing Regime and further consultation' (“the consultation paper”).

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