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Agenda papers available for the UK Sustainability Disclosure TAC public meeting on 31 May 2024
26 May, 2024
The meeting agenda and papers for the UK Sustainability Disclosure Technical Advisory Committee (TAC) public meeting on 31 May 2024 are available.
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FCA issues bulletin reminding companies of disclosure and filing requirements for annual financial reports including structured annual financial reporting obligations
25 May, 2024
The Financial Conduct Authority (FCA) has published Primary Market Bulletin 49 reminding companies of their disclosure and filing requirements for annual financial reports including structured annual financial reporting obligations.
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IFRS Foundation Trustees seek new Advisory Council Chair and members
24 May, 2024
The Trustees of the IFRS Foundation are seeking eight new members and a new Chair for the IFRS Advisory Council. The positions are for a three-year appointment beginning on 1 January 2025 for the new members and on 1 February 2025 for the new Chair.
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Agenda for the May 2024 DPOC meeting
24 May, 2024
The Due Process Oversight Committee (DPOC) will meet on 29 May 2024 via video conference.
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IASB Chair discusses connectivity
24 May, 2024
IASB Chair Andreas Barckow delivered a keynote address at the European Accounting Association (EAA) Annual Congress and spoke about the emerging priority of connectivity, the limitations of financial statements, and the risen significance of other reporting.
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IFRS Foundation and GRI aim to deliver full interoperability between ISSB and GRI standards
24 May, 2024
The IFRS Foundation and the Global Reporting Initiative (GRI) have announced that they will work together to optimise how ISSB and GRI standards can be used together to facilitate reporting on an entity's impacts, risks and opportunities, including risks that arise from the entity's impacts.
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IFRS Foundation proposes update to IFRS Taxonomy 2024
23 May, 2024
The IFRS Foundation has issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2024 — Proposed Update 1 'IFRS 18 'Presentation and Disclosure in Financial Statements''.
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May 2024 ISSB meeting notes posted
22 May, 2024
The ISSB met on 16 May 2024 in Montreal. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
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CCAB issues revised SORP for Limited Liability Partnerships
21 May, 2024
The Consultative Committee of Accountancy Bodies (CCAB) has published a revised Statement of Recommended Practice (SORP) which sets out a framework for accounting by Limited Liability Partnerships (LLPs) (“LLP SORP”).
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IFRS Foundation to launch webcast series on sustainability disclosures
21 May, 2024
The IFRS Foundation has announced a new webcast series titled 'Perspectives on sustainability disclosure' with the first webinar to take place on 30 May 2024.
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120 signatories call for commitment from jurisdictions to adopt the ISSB standards
22 May, 2024
120 investors, companies, industry associations and stock exchanges have signed a call for commitment from relevant authorities across jurisdictions to adopt the ISSB standards. The endorsed statement was developed jointly by the London Stock Exchange Group (LSEG), the Principles for Responsible Investment (PRI), the United Nations Sustainable Stock Exchanges initiative (UN SSE) and the World Business Council for Sustainable Development (WBCSD).
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ISSB publishes webcasts on current and anticipated effects
22 May, 2024
The International Sustainability Standards Board (ISSB) has published two webcasts on the disclosure requirements related to current and anticipated effects of sustainability-related risks and opportunities on an entity's financial position, financial performance and cash flows.
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IASB webcast on power purchase agreements
22 May, 2024
The IASB has released a webcast on its exposure draft IASB/ED/2024/3 'Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)'.
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Recording of the first IASB webinar on IFRS 18 implementation
22 May, 2024
On 16 May 2024, the IASB offered the first of a series of live webinars aimed at facilitating a comprehensive understanding of the recently issued IFRS 18 'Presentation and Disclosure in Financial Statements'.
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Summary of the April 2024 SCC meeting
21 May, 2024
The Sustainability Consultative Committe (SCC) met via video conference call on 29 April 2024. A summary of the meeting is now available.
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Summary of the March 2024 DPOC meeting
20 May, 2024
The Due Process Oversight Committee (DPOC) met via video conference call on 21 March 2024. A summary of the meeting is now available.
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Agenda papers available for the UKEB public Board meeting on 24 May 2024
20 May, 2024
The meeting agenda and papers for the UK Endorsement Board (UKEB) public Board meeting on 24 May 2024 are available.
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Chair of the new UK Sustainability Disclosure Technical Advisory Committee appointed
20 May, 2024
The Chair of the new UK Sustainability Disclosure Technical Advisory Committee (TAC) has been appointed.
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IFRS Foundation publishes updated guide on using the IR Framework with the ISSB standards
17 May, 2024
The IFRS Foundation has updated its guide titled 'Transition to integrated reporting: A guide to getting started' to help entities implement IFRS S1 and IFRS S2.
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European Union formally adopts amendments to IAS 7 and IFRS 7
17 May, 2024
The European Union has published a Commission Regulation endorsing 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' issued by the IASB in May 2023.
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Corporate Reporting Insights — Diversity and Inclusion: Are companies achieving the targets in the new Listing Rule?
published 26 May, 2024
Society is demanding progress on many social issues and expects businesses to reflect this. Regulators are responding, setting out expectations for greater transparency. One of these key issues is diversity and inclusion, where the Financial Conduct Authority (FCA) recently introduced a requirement for listed companies to provide disclosures on board and executive management diversity. The disclosures were mandatory for the first time for December reporters for their 2023 annual reports. So, how are companies measuring up to society’s and the regulator’s expectations? Explore our new Corporate Reporting Insights (CRI) report on Diversity and Inclusion to find out.
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Need to know — IASB introduces reduced disclosure framework for subsidiaries
published 23 May, 2024
This 'Need to know' outlines IFRS 19 'Subsidiaries without Public Accountability: Disclosures' published by the International Accounting Standards Board (IASB) on 9 May 2024.
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Governance in focus — Risk, controls and assurance: a framework for the new material controls declaration
published 22 May, 2024
On 22 January 2024, the Financial Reporting Council (FRC) issued the much anticipated updated UK Corporate Governance Code (“the Code”) following a consultation last year as part of the ‘Restoring trust in audit and corporate governance’ reform package. With the ultimate aim of strengthening board accountability for the effectiveness of the risk and internal control framework, under the revised Provision 29, boards will be required to provide a declaration of effectiveness of the material controls as at the balance sheet date for accounting periods commencing on or after 1 January 2026.
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Need to know — Amendments to FRS 102 - Periodic review 2024
published 22 May, 2024
This 'Need to know' outlines the amendments to FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and to other UK financial reporting standards, published by the Financial Reporting Council (FRC) in March 2024 as part of its periodic review of the UK financial reporting framework.
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EFRAG endorsement status report 17 May 2024
published 17 May, 2024
The endorsement status report has been updated to reflect that European Union has endorsed 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' issued by the IASB in May 2023.
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Need to know — IASB proposes amendments for contracts to buy or sell renewable electricity that have specified characteristics
published 15 May, 2024
This Need to know outlines the proposed amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures set out in exposure draft (ED) Contracts for Renewable Energy, published by the International Accounting Standards Board (IASB) on 8 May 2024.
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IFRS on Point — April 2024
published 07 May, 2024
'IFRS on Point' highlights critical financial and sustainability reporting developments and main IFRS-related news stories of the previous month.
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Need to know — FRC amends FRS 102 to address supplier finance arrangements
published 26 Apr, 2024
This Need to know outlines the amendments to FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' in relation to Section 7 'Statement of Cash Flows', published by the Financial Reporting Council (FRC) in March 2024 to introduce disclosure requirements regarding supplier finance arrangements.
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Need to know — IASB publishes new standard on presentation and disclosure in financial statements
published 23 Apr, 2024
This Need to know outlines IFRS 18 'Presentation and Disclosure in Financial Statements' published by the International Accounting Standards Board (IASB) on 9 April 2024.
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Accounting roundup — April 2024
published 17 Apr, 2024
This Accounting roundup, covering the period January 2024 through to March 2024, pulls together the headlines for all the latest developments in accounting, providing links to a wealth of further information and resources.
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IASB Meeting — 20 and 22 May 2024
Start: 20 May, 2024 - End: 22 May, 2024
The IASB met in its offices in London on 20 and 22 May 2024.
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ISSB Meeting — 16 May 2024
Start: 16 May, 2024 - End: 16 May, 2024
The ISSB met in Montreal on 16 May 2024.
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ISSB Meeting — 23 April 2024
Start: 23 Apr, 2024 - End: 23 Apr, 2024
The ISSB met in Frankfurt on 23 April 2024.
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IASB Meeting — 22–25 April 2024
Start: 22 Apr, 2024 - End: 25 Apr, 2024
The IASB met in its offices in London on 22–25 April 2024.
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IASB Meeting — 18–21 March 2024
Start: 18 Mar, 2024 - End: 21 Mar, 2024
The IASB met in its offices in London on 18–21 March 2024.
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ISSB Meeting — 13 March 2024
Start: 13 Mar, 2024 - End: 13 Mar, 2024
The ISSB met in Frankfurt on 13 March 2024.
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IFRS Interpretations Committee meeting — 5 March 2024
Start: 05 Mar, 2024 - End: 05 Mar, 2024
The IFRS Interpretations Committee met on 5 March 2024.
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ISSB Meeting — 21 February 2024
Start: 21 Feb, 2024 - End: 21 Feb, 2024
The ISSB met in New York City on 21 February 2024.
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IASB Meeting — 19–22 February 2024
Start: 19 Feb, 2024 - End: 22 Feb, 2024
The IASB met in its offices in London on 19–22 February 2024.
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ISSB Meeting — 25 January 2024
Start: 25 Jan, 2024 - End: 25 Jan, 2024
The ISSB held a joint meeting with the IASB in its offices in London on 25 January 2024.