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Effective date of revised UK Corporate Governance Code

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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.
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.
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.
The latest board insights on COVID-19
20 May 2020
As we gradually emerge from lockdown, and as we look forward to the interim reporting for most companies, we thought we should bring together for you many of the areas which are important for boards to consider.
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.
The new section 172(1) statement – observations from first reporters
29 Apr 2020
This survey presents a picture of how the first wave of December year-end reporters have approached the new section 172(1) statement. It examines emerging practices and provides some example disclosures.
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.

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