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Proposed new IFRS Standard for regulatory assets and liabilities
Paul Merris

09 June 2021

The International Accounting Standards Board (IASB) is proposing a new accounting standard to replace IFRS 14 Regulatory Deferral Accounts. This new standard would require companies subject to rate regulation, to give investors better information about their financial performance.

Extension of coronavirus rent concessions amendment in IFRS and UK GAAP
Helen Jones

25 May 2021

The IASB has extended the application period, to 30 June 2022 of the practical expedient in IFRS 16 to help lessees accounting for Covid-19-related rent concessions, with the FRC consulting on following suit in FRS 102 and FRS 105.

What's next for FRS 102?
Danielle Stewart OBE

11 May 2021

The FRC has recently launched its next mandatory review of FRS 102. We sat down with RSM’s Financial Reporting Partner, Danielle Stewart OBE, to find out what could potentially change and how businesses can prepare. Complete the RSM survey to give your views.

Grant Morrison

Partner

Grant is an audit partner based in our Aberdeen office. He has over 20 years experience and has worked in the UK, Europe and the Middle East.

Stacy Eden

Partner, Co-Head of Real Estate and Construction

Stacy is Co-Head of Real Estate and Construction at RSM. He is an experienced audit partner and advises a wide variety of real estate clients in the private and public sector.

Brexit – amendments to UK GAAP
Paul Merris

24 March 2021

Following Brexit, the FRC has made updates to UK and Republic of Ireland accounting standards. We have summarised the amendments to FRS 101, FRS 102, FRS 105 and FRS 100, to showcase the impact of the updates.

Potential change to IFRS 16 in sale and leaseback transactions
Paul Merris

12 March 2021

The International Accounting Standards Board (IASB) is proposing an amendment to IFRS 16 for sale and leaseback transactions. We have examined how this will affect reporting.

IASB consults on changes to IFRS 3 for mergers and acquisitions within a group
Paul Merris

12 March 2021

The International Accounting Standards Board (IASB) is consulting on a new requirement to be applied when dealing with mergers and acquisitions within the same group. We look at what this might mean for companies reporting under IFRS.

Interest Rate Benchmark Reform – changes to accounting standards
Paul Merris

12 March 2021

The IASB has issued amendments to IFRS standards following the current interest rate benchmark, LIBOR, being replaced by the Reformed Sterling Overnight Index Average (SONIA) in the UK. To help you understand what this means, we have outlined the key changes.

New proposed amendments to FRS 101
Lee Marshall

02 February 2021

The FRC is consulting on changes and clarifications to FRS 101 Reduced Disclosure Framework. To help explain RSM has put together a summary of the main proposals. The consultation is open till 28 February 2021.

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