8555 total results

ED/2014/2 Investment entities : applying the consolidation exception

Removing the Transparency Directive's requirement to publish interim management statements

Effects of using IFRS in the EU

Classification of claims

UK implementation of the EU accounting directive

EFRAG draft endorsement advice on annual improvements to IFRSs 2012-2014 cycle

FRED 55 : draft amendments to FR 102- pension obligations

Accounting standards for small entities

EFRAG draft endorsement advice on IFRS 15 Revenue from Contracts with Customers

IOSCO proposed statement on non-GAAP financial measures

Separate financial statements

By All Accounts January 2015

Measuring quoted investments in subsidiaries, joint ventures and associates at fair value

Draft 104 interim financial reporting

Post implementation review of the USA and Japan Regulations 2012

EFRAG draft endorsement advice on amendments to IAS 1

Classification and measurement of share-based payment transactions

FRED 57 : draft amendments to FRS 101 (2014/15 cycle)

Disclosure initiative

Draft FRS 105 The financial reporting standard applicable to the micro-entities regime

FRED 60 - draft amendments to FRS 100 and FRS 101

FRED 58 : Question 9: residents' management companies

FRED 61 share based payment transactions with cash alternatives

EFRAG draft endorsement advice on amendments to IFRS 10, IFRS 12 and IAS 28

EFRAG draft endorsement advice on IFRS 9 Financial Instruments

Effective date of IFRS 15

By All Accounts June 2015

Improving the quality of reporting by smaller listed and AIM quoted companies

Effective date of amendments to IFRS 10 and IAS 28

ED/2015/5 remeasurement on a plan amendment, curtailment or settlement/availability of a refund from a defined benefit plan

Conceptual framework for financial reporting

IASB ED : conceptual framework for financial reporting

Profit or loss versus OCI

Updating references to the conceptual framework

EFRAG draft comment letter : updating references to the conceptual framework

IFRS Foundation trustees' review of structure and effectiveness

EFRAG 2015 proactive agenda consultation

De-regulatory changes for limited liability partnerships (LLPs) and qualifying partnerships

FRED 62 draft amendments to FRS 102 : fair value hierarchy disclosures

By All Accounts January 2016

Exposure draft 57 : impairment of revalued assets

Exposure draft 58 : improvements to IPSASs 2015

Regulatory technical standards on the European Single Electronic Format (ESEF)

Uncertainty over income tax treatments

Guidance on the going concern basis of accounting and reporting on solvency and liquidity risks

Annual improvements to IFRSs 2014-16 cycle

ED/2015/11 : applying IFRS 9, Financial instruments with IFRS 4, Insurance contracts

Consultation paper- recognition and measurement of social benefits

EFRAG - application of materiality to financial statements

Application of materiality to financial statements

Non-binding guidelines for reporting of non-financial information by companies

Call for views on effective reporting alongside proposals to implement EU requirements

Exposure draft 59 : amendments to IPSAS 25, employee benefits

Inquiry into government accounts

Exposure draft 60 : public sector combinations

By All Accounts July 2016

By All Accounts July 2016, Radical Changes for small and micro-entities

Exposure draft : trustee's review of structure and effectiveness- proposed amendments to the IFRS Foundation Constitution

Exposure draft (16) 01, application of IFRS 9, Financial instruments for the public sector and Exposure draft (16) 02, application of IFRS 15, Revenue from contracts with customers

Government consultation on mandatory gender pay gap reporting : public sector employers

ED/2016/1 : definition of a business and accounting for previously held interests

The UK’s new small companies regime choices and challenges

The UK’s new small companies regime choices and challenges

FRC call for feedback on FRS 102 to help inform the first triennial review

Moving to FRS 102 Section 1A: practical implementation issues

Invitation to comment on EFRAG's assessments on 'Applying IFRS 9, Financial instruments with IFRS 4, Insurance contracts- amendments to IFRS 4'

Preliminary consultation document regarding the endorsement of IFRS 16, Leases

Hedge accounting under FRS 102

Hedge accounting under FRS 102

Consultation : triennial review of UK and Ireland accounting standards- approach to changes in IFRS

Goodwill and impairment

Consultation paper : public sector specific financial instruments

By All Accounts January 2017

Climate change: new global recommendations for corporate reporting

Climate change: new global recommendations for corporate reporting

Annual report insights

Recommendations of the Task Force on climate-rated financial disclosures

Small companies filing options

Small companies filing options

EFRAG's draft endorsement advice on IFRS 16, leases

Invitation to comment on EFRAG's draft endorsement advice on transfers of investment property (amendments to IAS 40)

Invitation to comment on EFRAG's assessment on annual improvements to IFRS standards 2014-2016 cycle

The Financial Reporting Council's corporate reporting research activities

Annual improvements to IFRS standards 2015-2017 cycle