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Comment deadline for Financial Reporting Exposure Draft (FRED) 62 Draft amendments to FRS 102 – Fair value hierarchy disclosures.

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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.
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.
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.
Comment deadline: Proposed Taxonomy Update regarding IFRS 17/IFRS 4 and IAS 16
14 Sep 2020
On 16 July, the IASB published PTU/2020/2 'IFRS Taxonomy 2020 — 'Amendments to IFRS 17', 'Extension of the Temporary Exemption from Applying IFRS 9' and 'Property, Plant and Equipment — Proceeds before Intended Use''. Comments are requested by 14 September 2020.
Comment deadline for FRED 74 - Interest rate benchmark reform (phase 2)
30 Sep 2020
In May 2020, the Financial reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 74 ‘Interest rate benchmark reform (phase 2)’. Comments are requested by 30 September 2020.
Comment deadline: Proposed Taxonomy Update regarding IFRS 16 amendment
29 Jun 2020
On 28 May 2020, the IASB published 'Covid-19-Related Rent Concessions (Amendment to IFRS 16) amending the standard to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect this amendment. Comments on the proposed Taxonomy Update are requested by 29 June 2020.
Comment deadline: Deferral of effective date of IAS 1 amendments
03 Jun 2020
On 4 May 2020, the IASB published an exposure draft 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Proposed amendment to IAS 1)' proposing to defer the effective date of the January 2020 amendments to IAS 1 by one year. Comments are requested by 3 June 2020.

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