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All you need on UK Accounting, Reporting & Corporate Governance
  • Financial Reporting Lab Image

  • FRC Lab report on reporting performance metrics

    22 Jun 2018

    A new report from the Financial Reporting Lab of the Financial Reporting Council (FRC) includes a framework and set of questions for companies and their boards to consider when deciding on how they report their performance.

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    Financial Reporting Lab Image

  • FRC Lab publishes a report on blockchain

    21 Jun 2018

    A new report from the Financial Reporting Lab of the Financial Reporting Council (FRC) concludes that “whilst cost, complexity and lack of standardisation of blockchains might be inhibiting factors, the growing use of blockchain means that those involved in corporate reporting processes need to consider its potential disruptive impact”.

  • IIRC (International Integrated Reporting Committee) (green) Image

  • IIRC launches the ‘Integrated Thinking & Strategy’ special interest group

    18 Jun 2018

    The International Integrated Reporting Council (IIRC) has launched the ‘Integrated Thinking & Strategy’ special interest group which “offers world-renowned and innovative organizations the opportunity to share thinking about developing strategy across multiple capitals, learn from world leaders and co-create a common world view of integrated thinking that is globally relevant to help build resilient, future-fit businesses”.

  • IASB meeting (blue) Image

  • Pre-meeting summaries for the June IASB meeting

    15 Jun 2018

    On Tuesday 19 June the IASB and the US FASB are holding a joint education meeting. That is followed by a two-day meeting of the IASB on 20 and 21 June. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

  • AcSB (Accounting Standards Board - Canada) Image

  • AcSB publishes draft framework for reporting performance measures

    14 Jun 2018

    In order to help enhance the relevance of financial information, the Canadian standard-setter Canadian Accounting Standards Board (AcSB) has developed a framework responding to the needs of stakeholders about the performance measures reported by entities. The framework is aimed at enhancing the usefulness and transparency of performance measures for users when management chooses to report them outside financial statements.

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  • Need to know — Disclosing the new adoption of accounting standards in interim financial statements Image

  • Need to know — Disclosing the new adoption of accounting standards in interim financial statements

    published 21 Jun 2018

    Both IFRS 9 'Financial Instruments' and IFRS 15 'Revenue from Contracts with Customers' are mandatorily effective for annual periods beginning on or after 1 January 2018. For many entities, the first financial statements reflecting adoption of these significant standards will be an interim report for the six months to June 2018. IFRS 16 'Leases' is also available for early adoption in 2018 financial statements.

  • IFRS on Point — June 2018 Image

  • IFRS on Point — June 2018

    published 06 Jun 2018

    IFRS on Point, published at the beginning of each month, highlights critical IFRS-related financial reporting developments.

  • Webcast (mid blue) Image

  • Robert Bruce interviews — Karim Hajjar CFO, Solvay

    published 01 Jun 2018

    In a wide-ranging video interview Karim Hajjar, CFO at chemical giant Solvay, talks to Robert Bruce about sustainable value, about the link between the financials and extra-financial influences, about the nature of sustainable value, how integrated thinking powers integrated management, how investors get to grips with the changes, the importance of assurance and verification, enthusing the CFO community, how far it is replicable in smaller companies, and how it all feeds through to the bottom line.

  • Tablet Image

  • Deloitte e-learning — IFRS 16 (advanced)

    published 31 May 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 'Leases', and the application of this standard. This e-learning builds on the 'IFRS 16 Leases (basic)' e-learning module. In this module, you will deeper dive into the key principles of lease accounting and learn about areas of potential judgment in applying IFRS 16.

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  • Deloitte e-learning — IFRS 1

    published 30 May 2018

    This Deloitte e-learning module provides training in the background, scope and principles under IFRS 1 'First-time Adoption of International Financial Reporting Standards', and the application of this Standard. Topics covered include the general principles of IFRS 1, the application of the voluntary and mandatory exemptions to full retrospective application of standards, and presentation and disclosure requirements.

  • Report on the H1 2018 IFASS meeting Image

  • Report on the H1 2018 IFASS meeting

    published 30 May 2018

    Report summarising the discussions at the meeting of the International Forum of Accounting Standard Setters (IFASS) held in Mumbai on 12 and 13 April 2018.

  • EFRAG endorsement status report 28 May 2018 Image

  • EFRAG endorsement status report 28 May 2018

    published 29 May 2018

    The endorsement status report has been updated to reflect that EFRAG has published final endorsement advice on 'Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)'.

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    • IASB Meeting — 19–21 June 2018

      Start: 19 Jun 2018 - End: 21 Jun 2018

      The IASB will meet in London on 19–21 June 2018 to discuss fifteen topics and including an educational session with the FASB.

    • IASB Meeting — 24–25 January 2018

      Start: 24 Jan 2018 - End: 25 Jan 2018

      The IASB held a public meeting on Wednesday 24 and Thursday 25 January 2018. There were six topics on the agenda with the longest slots for primary financial statements and the PIR of IFRS 13 'Fair Value Measurement'.

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