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Accounting roundup - August 2017

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Comment deadline for UK Endorsement Board survey on IFRS 17
29 Sep 2020 - 29 Oct 2020
The UK Endorsement Board has invited preparers of financial statements to participate in a survey on IFRS 17 'Insurance Contracts'.
October 2020 joint CMAC/GPF meeting
08 Oct 2020
Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) by video conference on 8 October 2020.
FRC event to review early reporting against the new UK Stewardship Code
30 Sep 2020
The FRC is hosting a webinar which will present the findings of its review of early reporting against the new UK Stewardship Code.
Comment deadline for comments on the FRC's draft UK Endorsement Criteria Assessment on the IBOR Phase 2 Amendments
28 Sep 2020
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) amendment ‘Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)’ (the Amendments). Comments are requested by 28 September 2020.
Effective date of IBOR reform Phase 2 amendments
01 Jan 2021
On 27 August 2020, the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments are effective for annual periods beginning on or after 1 January 2021.
Comment deadline: Proposed Taxonomy Update regarding IBOR 2 amendments
28 Sep 2020
On 27 August 2020, the IASB published 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect these amendments. Comments on the proposed Taxonomy Update are requested by 28 September 2020.
Fourth IASB webinar on PFS ED
21 Aug 2020
On Friday 21 August 2020 at 11am (BST) a fourth live webinar on the Board’s exposure draft 'General Presentation and Disclosures' will be held and will explain the Board’s detailed proposals for management performance measures.
IASB and UK Endorsement Board joint event on the General Presentation and Disclosures Exposure Draft
06 Aug 2020
The International Accounting Standards Board (IASB) and the UK Endorsement Board are hosting a joint outreach event to discuss the proposals in the IASB's General Presentation and Disclosures Exposure Draft.
Comment deadline for FRED 76 Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions
01 Sep 2020
In July 2020 the Financial Reporting Council (FRC) issued FRED 76 'Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions'. Comments are requested by 1 September 2020.
Comment deadline for FRED 75 Draft amendments to FRS 104 - Going concern
01 Sep 2020
In July 2020 the Financial Reporting Council (FRC) issued FRED 75 'Draft amendments to FRS 104 - Going concern'. Comments are requested by 1 September 2020.

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