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All you need on UK Accounting, Reporting & Corporate Governance
  • TCFD Image
  • New TCFD status report, additional and updated guidance

    15 Oct 2021

    The Task Force on Climate-related Financial Disclosures (TCFD) set up by the Financial Stability Board (FSB) to develop voluntary, consistent climate-related financial risk disclosures for use by companies in providing information to lenders, insurers, investors and other stakeholders has published a fourth status report providing an overview of the extent to which companies in their 2020 reports included information aligned with the core TCFD recommendations published in June 2017.

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

    15 Oct 2021

    The International Valuation Standards Council (IVSC) has published a third perspectives paper 'ESG and Real Estate Valuation' that focuses on environmental factors that relate to real estate valuations, especially on valuations of existing real estate.

  • IASB webcast Image
  • IASB video on proposed reduced disclosure IFRS

    14 Oct 2021

    The IASB has posted a video hosted by IASB Board Member Jianqiao Lu which provides an overview of the exposure draft (ED), ‘Subsidiaries without Public Accountability: Disclosures’.

  • FRC Image
  • FRC publishes thematic review findings on IAS 37

    14 Oct 2021

    The Financial Reporting Council (FRC) has published the results of its thematic review into IAS 37 'Provisions, Contingent Liabilities and Contingent Assets'. The review identifies areas of good practice, opportunities for improvement and outlines the FRC's expectations for future reporting.

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image
  • EFRAG final comment letter on the IASB's agenda consultation

    13 Oct 2021

    The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter on the International Accounting Standard Board’s (IASB's) request for information asking for views on the strategic direction and balance of the IASB's activities, the criteria for identifying projects and which financial reporting issues it should prioritise.

  • United Nations (UN) Image
  • ISAR 38

    12 Oct 2021

    The thirty-eighth session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be held in Geneva on 9 - 12 November 2021.

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  • IFRS model financial statements 2021 Image
  • IFRS model financial statements 2021

    published 11 Oct 2021

    The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2021 are intended to illustrate the presentation and disclosure requirements of IFRS Standards without the use of any actual numbers. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided within a specific Standard.

  • IFRS on Point — September 2021 Image
  • IFRS on Point — September 2021

    published 07 Oct 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.

  • Need to know-IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements Image
  • Need to know — IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements

    published 06 Oct 2021

    This Need to know outlines the recent request for information published by the IASB in September 2021 to seek comments from stakeholders to identify whether the classification and measurement requirements in IFRS 9 Financial Instruments provide information that is useful to users of financial statements, whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard, and whether unexpected costs have arisen in connection with applying or enforcing the standard.

  • Deloitte comment letter on the IASB's third agenda consultation Image
  • Deloitte comment letter on the IASB's third agenda consultation

    published 24 Sep 2021

    Overall, we believe that the Board’s time is appropriately allocated to the different activities and that this allocation will remain largely appropriate for the next few years. However, we believe that two key areas will require further direct attention by the Board — sustainability reporting related issues and digital reporting.

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