All you need on UK Accounting, Reporting & Corporate Governance
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  • IASB issues new standard providing a reduced disclosure framework for subsidiaries

    09 May, 2024

    The International Accounting Standards Board (IASB) has published the new standard IFRS 19 'Subsidiaries without Public Accountability: Disclosures', which permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to apply it. The new standard is effective for reporting periods beginning on or after 1 January 2027 with earlier application permitted.

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  • May 2024 ISSB meeting agenda posted

    08 May, 2024

    The International Sustainability Standards Board (ISSB) has posted the agenda for its meeting, which will be held in Montreal on 16 May 2024. The ISSB will be discussing its consultation on agenda priorities, maintenance of the SASB standards and supporting the implementation of IFRS S1 and IFRS S2.

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  • UKEB releases a webcast on IFRS 18

    02 May, 2024

    The UK Endorsement Board (UKEB) has made available a webcast which introduces the key requirements of IFRS 18 'Presentation and Disclosure in Financial Statements'.

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    EFRAG (European Financial Reporting Advisory Group) (dk green) Image

  • ISSB and EFRAG publish 'ESRS — ISSB Standards Interoperability Guidance'

    02 May, 2024

    The International Sustainability Standards Board (ISSB) and EFRAG (formerly the European Financial Reporting Advisory Group) have published guidance to illustrate the high level of alignment achieved between the ISSB standards and the European Sustainability Reporting Standards (ESRS).

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  • IASB to host live webinars on IFRS 18 implementation

    01 May, 2024

    The IASB is set to host a series of live webinars aimed at facilitating a comprehensive understanding of the recently introduced IFRS 18 'Presentation and Disclosure in Financial Statements'. These webinars will provide stakeholders with valuable insights into the nuances of the new requirements and offer a platform for interactive discussion.

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  • April 2024 IASB meeting notes posted

    30 Apr, 2024

    The IASB met in London on 22-25 April 2024. We have posted our comprehensive Deloitte observer notes for all projects discussed during the meeting.

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  • IFRS Foundation survey on digital content

    10 May, 2024

    The IFRS Foundation is exploring options for introducing an epub service and is seeking feedback on the current service, and input on possible new products and their features.

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  • Agenda for the April 2024 SCC meeting

    26 Apr, 2024

    An agenda has been released for the meeting of the Sustainability Consultative Committee that will be held via video conference call on 29 April 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.

  • Accounting roundup — April 2024 Image

  • 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.

  • Accounting roundup — Closing Out Image

  • Accounting roundup — Closing Out

    published 17 Apr, 2024

    Closing Out is a one stop guide covering key corporate reporting issues to be aware of when approaching year-end and interim reporting.

  • IFRS on Point — March 2024 Image

  • IFRS on Point — March 2024

    published 04 Apr, 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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    • 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.

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