The International Accounting Standards Board (IASB) is consulting on changes to the treatment of deferred tax under IAS 12 Income Taxes as a result of IFRS 16 lease accounting rules

The Financial Reporting Council (FRC) is consulting on amendments to hedge accounting under FRS 102 to reflect changes to interest rate benchmarks

The Financial Reporting Council (FRC) has issued an amendment to FRS 101 reduced disclosure framework as part of its annual review, to address a conflict with the new insurance contracts standard

The key accounting deadlines to end September 2019 for accounts of private companies for periods ending 31 December 2018, and for public companies with periods ending 31 March 2019, plus details of open consultations on investment reporting, auditing standards and IFRS 17 amends 

The International Accounting Standards Board (IASB) is consulting on proposed amendments to the Insurance Contracts standard, IFRS 17 before it is even introduced to reduce the costs of implementation and make it easier for companies to explain their financial results after they apply the standard

The World Business Council for Sustainable Development (WBCSD) and the Association of International Certified Professional Accountants (the Association) have announced their first joint project to set sustainable performance management measures to improve corporate reporting

The European Financial Reporting Advisory Group (EFRAG) is running an outreach project to examine potential hedge accounting problems for IFRS reporters as part of its IFRS 17 endorsement project

Proposed changes to IFRS 9 Financial Instruments over alternative reference rates focus on a smooth transition, while discussions on performance measures show the IASB faces criticism for being too prescriptive, finds Jeroen Van Doorsselaere, vice president of value propositions at Wolters Kluwer Financial Services

In this month’s accounting updates, Companies House reporting regime overhaul planned, FRS 102 DB pension amendments, micro entities should adopt simplified accounting under FRS 105,  ACCA deficit grows, Kraft Heinz admits $181m misstatement, anti-money laundering (AML) oversight ramped up and academy schools Accounting Direction revised

The International Accounting Standards Board (IASB) has opened a three-month consultation on proposed narrow-scope amendments to four IFRS standards

The government is planning major changes to the Companies House working model and approach which, if implemented in full, would amount to the most significant reform of the UK’s company registration framework in over 100 years

The International Accounting Standards Board (IASB) is consulting on changes to the old and new financial instruments standards, IAS 39 and IFRS 9, in light of the reform of interest rate benchmarks such as interbank offer rates (IBORs)

The Financial Reporting Council (FRC) is consulting on revisions to the Standards for Investment Reporting (SIRs) in order to meet the new regulatory requirements under the Prospectus Regulations, due to come into force this July

In this month’s accounting updates, the PRA calls for greater climate change risk reporting while the IASB says it will not move into sustainability reporting standard setting, PwC reports significant accounting irregularities at Datalex, Garden Bridge Trust is slated, and CIPFA consults on first financial management code

The key accounting deadlines from deadline to comment on the FRC's exposure draft on Proposed ISA (UK) 570 (Revised) Going Concern, filing deadline for the accounts of private companies for periods ending 30 September 2018, and for public companies with periods ending 31 December 2018