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All you need on UK Accounting, Reporting & Corporate Governance
  • IASB meeting (blue) Image
  • June 2017 IASB meeting notes posted

    26 Jun 2017

    The IASB met at its offices in London on Wednesday 21 and Thursday 22 June 2017. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IPSASB podcast and Q&A document on materiality

    23 Jun 2017

    The International Public Sector Accounting Standards Board (IPSASB) staff have issued a podcast and a questions and answers document on the application of materiality to preparing financial statements.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
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  • Academic workshop on measurement in financial reporting

    23 Jun 2017

    The European Financial Reporting Advisory Group (EFRAG) invites academics to join a workshop on measurement in financial reporting and the challenges and objectives connected with it in Brussels on 5 September 2017.

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  • Academies accounts direction 2016 to 2017 published

    21 Jun 2017

    The Education and Skills Funding Agency has published the ‘Academies accounts direction 2016 to 2017’ (“The accounts Direction”). The Accounts Direction 2016 to 2017 is a guidance pack for academy trusts and their auditors to use when preparing their annual reports and financial statements for accounting periods ending 31 August 2017.

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  • IASB posts webinar on IFRS 17

    21 Jun 2017

    The IASB has posted to its website a webinar on the recently issued standard IFRS 17 'Insurance Contracts'.

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  • IASB updates agenda for June 2017 meeting

    20 Jun 2017

    The IASB has updated the agenda for its 21–22 June 2017 meeting. Wednesday's meeting time was shortened, the order of topics changed, and — most notably — the discussion on materiality was moved to the Board's July meeting.

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  • IASB publishes proposed amendments to IAS 16 regarding proceeds before intended use

    20 Jun 2017

    The International Accounting Standards Board (IASB) has published an exposure draft 'Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)' on proceeds from selling items produced while bringing an asset into the location and condition necessary for it to be capable of operating in the manner intended by management. Comments are requested by 19 October 2017.

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  • Governance in focus — On the board agenda — H2 2017 Image
  • Governance in focus — On the board agenda — H2 2017

    published 27 Jun 2017

    The Deloitte Academy’s review of hot topics for boards and committees for the remainder of the year covers both emerging themes as well as areas of regulatory focus. We have pulled together in one place a series of articles across the board and board committee agenda – from responding to Brexit, demonstrating the board’s consideration of broader stakeholder interests and addressing complex and emerging technology matters. There is much more to consider than usual.

  • IFRS on Point — May 2017 Image
  • IFRS on Point — May 2017

    published 19 Jun 2017

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

  • EFRAG endorsement status report 7 June 2017 Image
  • EFRAG endorsement status report 7 June 2017

    published 08 Jun 2017

    This endorsement status report update reflects the issuance of IFRIC 23 'Uncertainty over Income Tax Treatments' by the IASB on 7 June 2017. Final endorsement of the interpretation is currently expected in 2018.

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  • Deloitte comment letter on ESA Consultation

    published 29 May 2017

    The European Economic Area member firms of Deloitte Touche Tohmatsu Limited have responded to the European Commission’s consultation on “The Operations of the European Supervisory Authorities”.

  • Board impact — Thinking differently about boards Image
  • Board impact — Thinking differently about boards

    published 25 May 2017

    Are boards worth it? The best way to demonstrate that boards matter is to show their impact. This opinion piece explores what positive impact looks like, the qualities of boards that have a positive impact and how to go about measuring or evaluating that impact.

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