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EC stakeholder event on non-financial disclosures

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Deloitte comment letter on the consultation on the renewed sustainable finance strategy
14 Jul 2020
Existing financial accounting requirements do not in our view hamper the adequate and timely consideration of climate and environmental risks in the recognition and measurement of assets and liabilities of entities in their financial statements.
Deloitte comment letter on the consultation on the revision of the NFRD
10 Jun 2020
In our comment letter, we share comments on why changes to the NFRD are needed and on the key factors that should be taken into consideration by the EU legislators when adopting such changes.
Deloitte comment letter on IIRC's 'focused engagement' related to its <IR> Framework
25 Mar 2020
We have commented on the IIRC’s ‘focused engagement’ exercise on the planned revision of the International <IR> Framework. We believe that the IIRC should evolve its thinking beyond an ‘integrated report’ and towards a conceptual framework for connected (or integrated) reporting.
Deloitte comment letter on the CDSB consultation on advancing nature-related financial disclosures
28 Feb 2020
Deloitte (UK) has commented on 'Advancing Nature-related Financial Disclosures and use of the CDSB Framework' published by the Climate Disclosure Standards Board (CDSB).
Presentation on the EU fitness check at the March 2019 IFASS meeting
29 Mar 2019
At the meeting of the International Federation of Accounting Standard Setters (IFASS) held in Buenos Aires in March 2019, Peter Sampers, Chairman of the Dutch Accounting Standards Board (DASB) and Professor of Financial Accounting at Maastricht University, provided an update on the outcome of the public consultation on the EU framework for pubic reporting by companies. Drawing on the summary report of the EU and on further analysis of individual responses that were made public by the EU, it can be concluded that there is little support for changes to the current endorsement process and for the introduction of an ability for Europe to modify the content of IFRS.
Deloitte responds to the EC consultation on the update to non-binding guidelines on non-financial report
21 Mar 2019
We have commented on the European Commission's targeted consultation on the update of the non-binding guidelines on non-financial report and support the EC’s efforts to improve climate-related disclosures and welcome its approach in encouraging companies to implement the FSB’s Task Force on Climate-related Financial Disclosures (TCFD) and incorporating them into the EC guidelines.
Presentation on the EU fitness check at the October 2018 IFASS meeting
03 Oct 2018
The meeting of the International Forum of Accounting Standard Setters (IFASS) held in London in October 2018 saw presentation on the European Commission (EC) consultation document 'Fitness Check on the EU Framework for Public Reporting by Companies'.
Deloitte comment letter on EU fitness check
20 Jul 2018
While we support the Commission’s efforts and progress towards coherence, we note that we consider that the overall corporate reporting framework is broadly working well. For IFRS reporting entities we suggest that changes are not currently required to the IAS Regulation and stress the importance of the EU remaining globally influential.
Deloitte comment letter on ESA Consultation
29 May 2017
The European Economic Area member firms of Deloitte Touche Tohmatsu Limited have responded to the European Commission’s consultation on “The Operations of the European Supervisory Authorities”.
Need to know — LLP Regulations implementing EU Accounting Directive written into law
09 Jun 2016
The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations have now become law. These make changes to the accounting and reporting requirements for Limited Liability Partnerships (LLPs) which mirror those made last year for companies to implement the EU Accounting Directive. Whilst LLPs do not fall within the scope of the EU Directive the changes have been made primarily for the purpose of maintaining consistency between company and LLP legislation and to simplify the accounting requirements for small LLPs.

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