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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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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'.
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.
2020 update on half-yearly financial reporting
02 Jul 2020
The 2020 version of Deloitte's guide to half-yearly financial reporting provides an invaluable source of guidance for those companies preparing half-yearly financial reports in 2020.
Accounting Roundup - April 2020
30 Apr 2020
This accounting roundup, covering the period January 2020 through to March 2020, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
Governance in brief — New audit independence rules: the Revised Ethical Standard 2019
04 Feb 2020
The FRC published its Revised Ethical Standard in December 2019. We have updated our publication for clarifications and an erratum issued by the FRC, including the just-published definition of an “Other Entity of Public Interest” (OEPI). A previous version of this publication said the Standard was effective for periods commencing on or after 15 March 2020; this has now been clarified in the context of the application of transitional provisions.
Accounting Roundup - January 2020
29 Jan 2020
This accounting roundup, covering the period October 2019 through to December 2019, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
Need to know — FRC issues Amendments to FRS 102 - Interest Rate Benchmark Reform
28 Jan 2020
This Need to Know addresses the recent amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland that have been published by the Financial Reporting Council (FRC). These amendments are titled Interest Rate Benchmark Reform.
Stay Tuned Online - IFRS and UK GAAP Update December 2019
13 Jan 2020
Stay Tuned Online is an online financial reporting update, aimed at helping finance teams keep up to speed with IFRS and UK financial reporting issues. Each update lasts about an hour.
Accounting Roundup - Closing Out 2019
10 Dec 2019
Closing Out 2019 discusses the significant corporate reporting issues relevant to 31 December 2019 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2018/2019 and the ESMA’s common enforcement priorities for issuers in the European Union, together with other developments in reporting standards and areas of investor interest.

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