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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB (International Accounting Standards Board) (blue) Image
  • Updated IASB work plan — Analysis

    17 Nov 2017

    Following the IASB's November 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in November. Changes mostly relate to a new project on management commentary and the fact that the direction of the Board project adressing issues identified during the PIR of IFRS 8 needs to be decided.

  • IASB meeting (blue) Image
  • November 2017 IASB meeting notes posted

    16 Nov 2017

    The IASB met at its offices in London on Tuesday 14 November 2017. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

  • ACCA (UK Association of Chartered Certified Accountants) (lt green) Image
  • ACCA report on current status of IPSAS adoption

    16 Nov 2017

    The Association of Chartered Certified Accountants (ACCA) has released a report on the current status and challenges in connection with the adoption of International Public Sector Accounting Standards (IPSASs).

  • Corporate Governance  Image
  • The Hampton-Alexander Review publishes its 2017 Report

    14 Nov 2017

    The Hampton-Alexander Review is an independent, business-led review supported by Government, the successor to the five-year Davies Review into Women on Boards. Its initial report published in November 2016 set a series of recommendations aimed at increasing the number of women in leadership positions of FTSE 350 companies.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG final comment letter on proposed amendments to IAS 16

    10 Nov 2017

    The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter on the IASB exposure draft ED/2017/4 'Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)'.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
    European Union Image
  • IFRS 9 amendments take next hurdle in EU endorsement process

    10 Nov 2017

    The European Financial Reporting Advisory Group (EFRAG) has issued positive endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)', confirming its preliminary assessment that the amendments meet all technical endorsement criteria of the IAS Regulation and are conducive to the European public good.

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  • EFRAG endorsement status report 10 November 2017 Image
  • EFRAG endorsement status report 10 November 2017

    published 10 Nov 2017

    This endorsement status report update reflects that EFRAG has published positive endorsement advice on 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'.

  • EFRAG endorsement status report 9 November 2017 Image
  • EFRAG endorsement status report 9 November 2017

    published 09 Nov 2017

    This endorsement status report update reflects that IFRS 16 'Leases', 'Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)', 'Disclosure Initiative (Amendments to IAS 7)', 'Clarifications to IFRS 15 'Revenue from Contracts with Customers'', and 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)' have been adopted for use in the European Union.

  • e-learning (50) Image
  • Deloitte e-learning — IAS 12 (advanced)

    published 06 Nov 2017

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 12 'Income Taxes', and the application of this Standard. Topics covered include the recognition principles for deferred taxation and the calculation of an entity’s deferred tax position.

  • e-learning (50) Image
  • Deloitte e-learning — IAS 12 (basic)

    published 06 Nov 2017

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 12 'Income Taxes', and the application of this Standard. Topics covered include the calculation of current tax, recognition principles for current taxation, and recognition of deferred tax.

  • Accounting roundup - November 2017 Image
  • Accounting roundup - November 2017

    published 03 Nov 2017

    This accounting roundup, covering the period August 2017 through to October 2017, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.

  • Governance in brief — FRC issues advice on annual reports for 2017/18 reporting season  Image
  • Governance in brief — FRC issues advice on annual reports for 2017/18 reporting season

    published 26 Oct 2017

    During October the Financial Reporting Council (FRC) issued its 2016/17 Annual Review of Corporate Reporting and its annual letter to FTSE 350 finance directors and audit committee chairs. This edition of Governance in brief explores the findings in the Corporate Reporting Review (CRR) annual report, the recommendations in the FRC’s year-end advice letter to preparers and the aspects of financial statements and broader corporate reporting that the FRC is looking to companies to focus on in the coming year.

  • ifrs-checklist Image
  • IFRS compliance, presentation and disclosure checklist 2017

    published 25 Oct 2017

    The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 April 2017. This is a "pure" IFRS compliance, presentation and disclosure checklist. UK IFRS reporters should additionally consider the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

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  • IAS 34 compliance checklist 2017

    published 25 Oct 2017

    The checklist summarises the requirements of IAS 34 'Interim Financial Reporting', formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 30 April 2017. This is a "pure" IFRS compliance checklist. UK IFRS reporters should additionally refer to '2017 update on half-yearly financial reporting' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

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