The UK Endorsement Board (UKEB) is undertaking a comprehensive research project to consider how the accounting for, and reporting of, intangible assets could be improved

At a meeting of the International Accounting Standards Board (IASB), members of the IFRS for SMEs working group discussed possible simplifications to the accounting rules

The UK Endorsement Board (UKEB) has launched a campaign to recruit over 50 advisory group members to input into technical decision-making on international accounting standards

The UK Endorsement Board (UKEB) has published its 2022/23 Regulatory Strategy for consultation setting out its priorities and research plan

Sarah Baxendale FCA sets out the key considerations for applying IFRS 2 Share-based payment, particularly when determining whether arrangements should be treated as equity-settled or cash-settled

Rachel Farris FCA CTA and Sarah Baxendale FCA of Croner-i look at 2021 year-end reminders for those preparing and auditing accounts in the UK, including the impact of Covid and Brexit, and key amendments under IFRS and UK GAAP

The priorities for IFRS in the next year include projects to review primary financial statements, post-implementation reviews and goodwill and impairment, according to the International Accounting Standards Board (IASB)

The International Accounting Standards Board (IASB) has issued a narrow-scope amendment to the transition requirements in IFRS 17 Insurance Contracts, providing insurers with an option aimed at improving the usefulness of information to investors on initial application of the new standard

CFA Institute is calling for a global approach to goodwill accounting, as diverging accounting standards could cause significant loss in global comparability for investors, should amortisation get the go-ahead from US standard setters

The UK Endorsement Board (UKEB) is consulting on its draft Endorsement Criteria Assessment: IFRS 17 Insurance Contracts, seeking views on the introduction of the new standard which is due to come into effect from January 2023

Sarah Baxendale FCA explains impairment accounting for entities applying IAS 36 Impairment of Assets, how to apply the standard and the frequency of assessments 

In this month's exclusive Accountancy Daily CPD module, we focus on International Financial Reporting Standards (IFRS) looking into the many groups that make up the IFRS, the standards and how they are prepared