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IAS 1 consultation aimed at increasing the relevance of accounting policy disclosures
Danielle Stewart OBE

21 October 2019

The IASB is proposing changes to the IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements with the objective of making disclosures of accounting policies more relevant to users.

IASB consults on changes to IFRS
Danielle Stewart OBE

17 July 2019

IASB consulting on amendments to: IFRS 1 First-time Adoption of International Financial Reporting Standards; IFRS 9 Financial Instruments; IFRS 16 Leases; and IAS 41 Agriculture.

Amendments to FRS 102 for pension accounting
Danielle Stewart OBE

10 June 2019

The FRC has amended FRS 102 in relation to multi-employer defined benefit plans regarding the transition from defined contribution accounting to defined benefit accounting.

The impact of new energy and carbon reporting requirements on large unquoted companies, LLPs and quoted companies
Danielle Stewart OBE

21 May 2019

New carbon and energy reporting requirements have been introduced for large unquoted companies, LLPs and quoted companies, effective for financial periods beginning on or after 1 April 2019.

Proposed amendments to FRS 102 for pension accounting
Danielle Stewart OBE

20 May 2019

The FRC is considering feedback on future changes to FRS 102 in relation to multi-employer defined benefit plans and the transition from defined contribution accounting to defined benefit accounting.

Implementing the triennial review changes to FRS 102
Danielle Stewart OBE

18 February 2019

Advice for entities applying the FRS 102 triennial review 2017 amendments. Includes summaries and links to useful FRC fact sheets on Transition and other aspects of FRS 102.

Improving corporate reporting
Danielle Stewart OBE

30 October 2018

Companies reporting under IFRS and about to embark on the 2018/19 reporting season, should pay heed to the issues highlighted by the Financial Reporting Council (FRC) in its open letter to Finance Directors and Audit Committee Chairs.

FRC guidance on the Strategic Report
Danielle Stewart OBE

24 October 2018

The Financial Reporting Council (FRC) has updated its Guidance on the Strategic Report to reflect new requirements on compliance with Section 172 and to align with the 2018 UK Corporate Governance Code.

What investors want from performance metrics reporting
Danielle Stewart OBE

17 October 2018

If you are keen to attract investment you should pay particular attention to how you report on performance metrics. Investors may assess metrics from a number of sources including: the annual report, investor presentations, preliminary announcements and sustainability reports, as well as other communications.

Revisions to the Conceptual Framework for IFRS Standards
Danielle Stewart OBE

11 May 2018

The International Accounting Standards Board (IASB) has issued a revised version of its Conceptual Framework for Financial Reporting which underpins IFRS Standards. Companies will need use the new framework from 2020 although the IASB will start using it immediately.

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