30 Jul 2019
This report discusses the key themes that have emerged in the UK banking industry since the end of the first full reporting period under IFRS 9.
25 Nov 2016
This paper is intended to help banks take the first step towards understanding the impact of IFRS 9 accounting rules on their regulatory capital position.
09 May 2016
Much awaited by the banking industry, the Basel Committee issued its final Guidance on Credit Risk and Accounting for Expected Credit Losses in December 2015. In this publication, we present a snapshot of what we think are the most challenging elements for banks and those charged with governance. We also share our view on some of the most important milestones in delivering this guidance leading up to January 2018.
08 Dec 2015
In the wake of the financial crisis, the G20 asked the IASB to revise accounting requirements so that financial institutions’ expected credit losses were captured as well as losses that had been incurred. The Financial Stability Board (FSB) also established the Enhanced Disclosure Task Force, a group comprising banks, analysts, investors and auditors. Banks should consider the Enhanced Disclosure Task Force (EDTF) guidance for their next annual reports. Those with December year ends should act quickly to ensure appropriate implementation. In particular, banks' Chief Accountants need to consider their implementation projects in the light of the new recommendations to ensure that the appropriate data are available for their expected credit loss disclosures.
07 Oct 2015
The publication examines how companies have dealt with the latest corporate reporting challenges, including the narrative, corporate governance and financial elements, identifying new innovations and highlighting industry better practice as a take away for preparers of annual reports to consider.
11 Sep 2015
This survey comprises a review of 106 annual reports from leading listed real estate companies across Europe to assess compliance with the European Public Real Estate Association’s (EPRA's) Best Practices Recommendations (BPR) updated in December 2014.
05 Jun 2015
The UK has a robust reporting and governance regime, particularly for quoted companies. With such comprehensive requirements already in place which enable a company to tell its story well, the questions often asked include: why <IR>? What does it add? Why are companies and investors talking about it? This publication examines the annual reporting requirements and the International <IR> Framework, identifying the missing link between two. Namely, integrated thinking. It outlines a number of benefits that a company can gain from applying integrated thinking, and highlights key processes that a company will need to have in place to ensure those charged with governance can confidently make the assertions required under the <IR> Framework.
03 Mar 2015
This publication from Deloitte provides a guide for directors on integrated reporting. It looks at the drivers of integrated reporting, what integrated reporting is, and the real benefits that businesses have seen behind integrated reporting.
24 Sep 2014
This survey comprises a review of 84 annual reports from leading listed real estate companies across Europe to assess compliance with the Best Practices Recommendations (BPR) of the European Public Real Estate Association (EPRA). This year, for the first time, the results take into account the new EPRA Cost Ratios as well as the established EPRA Performance Measures.
02 Jan 2014
This survey comprises a review of 86 annual reports from leading listed real estate companies across Europe to assess compliance with the Best Practices Recommendations (BPR) of the European Public Real Estate Association (EPRA). The survey focuses on the 'EPRA Performance Measures' which are at the heart of EPRA’s drive to achieve consistency and transparency in financial reporting for the benefit of shareholders and investors.
31 Oct 2013
Deloitte’s publication ‘A new beginning – Annual report insights 2013’ is based on a survey of 100 listed UK companies’, looking at the structure and contents of their 2012/13 annual reports. Our findings, including examples of good practice and tools to help preparers of accounts, are discussed in this publication.
13 Aug 2013
This publication from Deloitte (UK) reviews the implementation of the 32 recommendations included in the Enhanced Disclosure Task Force (EDTF) Report ‘Enhancing the Risk Disclosure of Banks’ by banks that were members of the EDTF Working Group. The report also highlights examples of good practice for others to consider in their 2013 planning.
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