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The Bruce Column — Conserving the concept of stewardship

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Deloitte comment letter on FRED 74 'Draft amendments to FRS 102 - Interest rate benchmark reform (phase 2)
30 Sep 2020
We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 74 'Draft amendments to FRS 102 - Interest rate benchmark reform (phase 2)'.
EFRAG endorsement status report 30 September 2020
30 Sep 2020
The endorsement status report has been updated to reflect that EFRAG has published positive draft endorsement advice on IFRS 17 'Insurance Contracts'.
EFRAG endorsement status report 14 September 2020
14 Sep 2020
The endorsement status report has been updated to reflect that EFRAG has issued final endorsement advice on 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Final endorsement of the amendment is currently expected in the fourth quarter of 2020.
Need to know — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'
09 Sep 2020
This 'Need to know' addresses the amendments to IFRS 9 'Financial Instruments', IAS 39 'Financial Instruments: Recognition and Measurement', IFRS 7 'Financial Instruments: Disclosures', IFRS 4 'Insurance Contracts' and IFRS 16 'Leases' that have been published by the International Accounting Standards Board (Board). The amendments are titled 'Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'.
Deloitte comment letter on FRED 76 'Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions'
07 Sep 2020
We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 76 'Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions'.
Deloitte comment letter on FRED 75 'Draft amendments to FRS 104 Interim Financial Reporting – Going concern'
07 Sep 2020
We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 75 'Draft amendments to FRS 104 Interim Financial Reporting – Going concern'.
EFRAG endorsement status report 28 August 2020
28 Aug 2020
The endorsement status report has been updated to reflect that the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' on 27 August 2020 and that EFRAG published a draft endorsement advice letter on the amendments on 28 August 2020.
Accounting Roundup-July 2020
31 Jul 2020
This accounting roundup, covering the period April 2020 through to June 2020, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
Need to Know — IASB defers effective date for 'Classification of Liabilities as Current or Non-current'
23 Jul 2020
This Need to Know addresses the recent amendment Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Amendment to IAS 1) issued by IABS on 15 July 2020.
On the board agenda – half year 2020
15 Jul 2020
This half year update is a timely summary of some important areas for board focus as we enter the second half of 2020 and start to emerge from the unprecedented lockdown of our lives and our economy.

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