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All you need on UK Accounting, Reporting & Corporate Governance
  • GPF meeting (mid blue) Image
  • Agenda for the March 2021 GPF meeting

    03 Mar 2021

    Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) on 12 March 2021 via video conference. The agenda for the meeting has been released.

  • IVSC (International Valuation Standards Council) (lt green) Image
  • IVSC perspectives paper on ESG and business valuation

    03 Mar 2021

    The International Valuation Standards Council (IVSC) has published a perspectives paper to initiate discussion and debate on the topic of environmental, social, and governance (ESG) factors in business valuation.

  • FRC Image
  • FRC sets clear expectations for the quality of ‘comply or explain’ reporting

    02 Mar 2021

    The Financial Reporting Council (FRC) has published guidance material, 'Improving the quality of ‘comply or explain’ reporting'. This is aimed at companies that report on their compliance with the UK Corporate Governance Code and provides details about the FRC’s expectations regarding the quality and transparency of reporting of the degree of compliance with the Provisions of the Code.

  • IASB meeting (blue) Image
  • Supplementary IASB meeting

    02 Mar 2021

    On 10 March, the IASB will be holding a supplementary meeting on COVID-19-related rent concessions.

  • Book badge (green) Image
  • Case study-based survey on intangibles

    02 Mar 2021

    A new research project by the University of Ferrara is looking into information gaps regarding current company reporting of intangible assets.

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
  • Updated IPSAS-IFRS alignment dashboard

    01 Mar 2021

    The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial reporting by governments and other public sector entities, has released an updated IPSAS-IFRS alignment dashboard showing how far individual IPSAS are aligned with corresponding IFRSs.

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  • IFRS on Point — February 2021 Image
  • IFRS on Point — February 2021

    published 04 Mar 2021

    IFRS on Point highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.

  • FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD Image
  • FCA Policy Statement and Listing Rule promoting better climate-related financial disclosures aligned with TCFD

    published 01 Mar 2021

    The Financial Conduct Authority has published a Policy Statement (PS20/17) and new listing rule LR 9.8.6R(8) to promote higher-quality climate-related financial disclosures. The rule is effective for accounting periods beginning on or after 1 January 2021 and applies to UK incorporated and overseas commercial companies with a premium listing. In this edition of Need to know, we outline the key requirements of the PS.

  • EFRAG endorsement status report 18 February 2021 Image
  • EFRAG endorsement status report 18 February 2021

    published 18 Feb 2021

    The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)'.

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