As part of plans to set up a new sustainability reporting framework, the standard setter is consulting on the concept for a digital disclosure taxonomy
Problems with public sector accounting rules for infrastructure assets have caused endless delays to local authority audits resulting in a flash consultation on temporary changes to the rules
The Financial Reporting Council (FRC) plans to update the application guidance to FRS 100 to reflect changes to company law and decisions on equivalence after the UK’s exit from the EU
The International Public Sector Accounting Standards Board (IPSASB) has launched a consultation to gauge support for developing a sustainability reporting framework for the public sector
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
In this month’s legal updates, Sophie Brookes and Debbie Shaw of Gateley plc examine non-compete restrictive covenants, company's articles of association and transparency of property ownership
The International Sustainability Standards Board (ISSB) has launched a consultation on its first two standards on sustainability and climate-related disclosure requirements
The US Securities and Exchange Commission (SEC) has proposed rule changes that would require listed companies to include certain climate-related disclosures in their registration statements and periodic reports
The UK Endorsement Board (UKEB) has issued for comment a draft version of its Due Process Handbook setting out its guiding principles on accountability
The FRC has confirmed that it plans to make no changes to FRS 101 Reduced Disclosure Framework following its annual review but is consulting on possible cost implications
The IFRS Foundation is consulting on plans to update the IFRS Taxonomy 2021 to reflect developments in the technology that underlies or relates to the taxonomy and tagging attributes
The International Accounting Standards Board (IASB) has published for public comment proposed changes in disclosure requirements to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities and cashflows
The UK Endorsement Board (UKEB) has issued a survey to gather views on the IASB’s Post-implementation Review of IFRS 9 Financial Instruments, Classification and Measurement
The International Accounting Standards Board (IASB) is planning to amend IAS 1 Presentation of Financial Statements to improve the information companies provide about long-term debt with covenants
Four years since rules requiring the largest companies to report on their payment targets, the government is reviewing the regime to see whether changes could be introduced to simplify the rules
The Basel Committee on Banking Supervision has issued a consultation on guideline principles for the effective management and supervision of climate-related financial risks
