Consultations

Accounting / FRC Lab seeks participants for climate reporting project

The Financial Reporting Lab is looking for investors and companies to take part in a new project on the disclosure of climate change and workforce information

Accounting / Narrow-scope improvements to FASB leasing standard

The Financial Accounting Standards Board (FASB) is consulting on narrow-scope improvements to the new leases standard designed to reduce costs and ease implementation for financial statement preparers

Accounting / LLP accounting framework up for review

The Consultative Committee of Accountancy Bodies (CCAB) is consulting on an updated draft of the statement of recommended practice – accounting by limited liability partnerships (LLPs SORP), which is designed to ensure LLPs continue to present financial statements that are comparable with those of other entities

Accounting / FCA to consult on tighter rules for crowd-funded loans

Regulators are launching a consultation into rules for loan-based crowdfunding platforms amid concerns that some business models are too complex and do not offer adequate protection for lenders

Accounting / CIPFA plans index to measure local authority ‘financial resilience’

CIPFA is consulting on plans to launch an index to provide a meaningful measure of local authority financial resilience to reassure to councils who are financially stable and prompt challenge where it may be needed

Accounting / IASB consults on review of IAS 32 rules on equity reporting

The International Accounting Standards Board (IASB) is consulting on ways to improve the classification of financial instruments and equity in financial statements

Accounting / EU plans disclosure rules on sustainable finance investments

The European Commission is consulting on plans to adopt a set of sustainable finance measures to improve transparency about sustainable investments

Accounting / CICs will have to report director remuneration

The government has signalled its intention to change secondary legislation to require mandatory reporting on director remuneration at community interest companies (CICs) later this year, reports Pat Sweet

Accounting / IESBA consults on 2019-2023 strategy and work plan

The International Ethics Standards Board for Accountants (IESBA) is consulting on its proposed strategy and work plan covering the next five years, which will see the regulator leverage its completely rewritten and enhanced code of ethics 

Accounting / IFRS rules on changing accounting policy under IAS 8 up for review

The International Accounting Standards Board (IASB) has issued a four-month consultation on minor amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, to improve the quality of financial reporting

Accounting / Demystifying changes to charities' annual returns

BDO partner Fiona Condron looks at the changes planned for charities and their annual return and highlights the issues to be aware of

Accounting / BEIS consults on streamlining energy and carbon reporting

The Department for Business, Energy and Industrial Strategy (BEIS) is consulting on proposals for streamlined energy and carbon reporting within the Companies Act 2006 business reporting framework, in a bid to reduce administrative burdens, raise awareness of energy efficiency, reduce bills, and save carbon

Accounting / IASB consults on narrow-scope amendments to IFRS 9 and IAS 28

The International Accounting Standards Board (IASB) is consulting on minor amendments to IFRS 9 Financial Instruments and to IAS 28 Investments in Associates and Joint Ventures to aid implementation, even before IFRS 9 is implemented

Accounting / IASB consults on definition of material information in IAS 1 and IAS 8

The IASB has launched a consultation on proposed clarifications to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors centring on the definition of ‘material’ information in financial statements  

Accounting / IASB to clarify how to distinguish accounting policies from estimates

The International Accounting Standards Board (IASB) is consulting on proposed narrow scope amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to make it easier for company preparers to make the distinction between accounting policies and accounting estimates
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