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  • Resources on changes to the UK Corporate Governance Code
    results indicate that the Code changes have triggered a more considered approach to risk and risk management disclosures Our findings are relevant to all companies subject to these new Code provisions We comment on the FRC Exposure Draft on Going Concern for non Code companies 18 Dec 2015 We have published our comment letter on the Financial Reporting Council Exposure Draft Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks We generally support the draft guidance although we believe that small and micro companies should be more clearly excluded from its scope Deloitte comment letter on the FRC Exposure Draft on Going Concern for non Code companies 18 Dec 2015 We have published our comment letter on the Financial Reporting Council Exposure Draft Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks We generally support the draft guidance although we believe that small and micro companies should be more clearly excluded from its scope FCA updates to its Handbook as a result of the 2014 UK Corporate Governance Code 28 Oct 2015 The Financial Conduct Authority FCA has made various changes to its Handbook as a result of the transposition of the 2014 UK Corporate Governance Code the Code Need to know FRC issue draft guidance on going concern for non Code companies 16 Oct 2015 This edition outlines the FRC Exposure Draft of best practice guidance on the going concern basis of accounting and reporting on solvency and liquidity risks for companies that do not apply the UK Corporate Governance Code non Code companies FRC issues draft guidance on going concern for non Code companies 15 Oct 2015 The Financial Reporting Council FRC has today published an Exposure Draft of best practice guidance on the going concern basis of accounting and reporting on solvency and liquidity risks for companies that do not apply the UK Corporate Governance Code non Code companies Comments are invited until 15 January 2016 Governance in brief The longer term viability statement a how to summary guide 01 Oct 2015 This publication from Deloitte discusses the requirements of the longer term viability statement applicable for accounting periods commencing on or after 1 October 2014 introduced by the Financial Reporting Council FRC as part of its changes to the UK Corporate Governance Code in September 2014 The publication also brings together what we are seeing as emerging in practice and is especially relevant for those with September 2015 year ends who will be producing one for the first time Governance in focus Risk management getting your house in order 05 Feb 2015 This publication from Deloitte discusses significant new changes to the requirements to managing and reporting of risk as a result of updates to the UK Corporate Governance Code which apply to listed companies for accounting periods beginning on or after 1 October 2014 Governance in Brief Are you at risk for your new year 04 Dec 2014 This publication from Deloitte has

    Original URL path: http://www.iasplus.com/en-gb/collections/collection-of-resources-on-changes-to-the-corporate-governance-code/collection-of-resources-on-changes-to-the-uk-corporate-governance-code (2016-02-10)
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  • Revenue resources
    these pronouncement is now expected in the second quarter of 2016 IFRS Foundation releases training material for IFRS 9 and IFRS 15 27 Nov 2015 The IFRS Foundation s education initiative has releases slide decks to support those teaching IFRSs The material provided now is for IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers Both standards are effective for annual reporting periods beginning on or after 1 January 2018 with early application permitted Need to know Joint Meeting on Revenue November 2015 18 Nov 2015 This Need to Know summarises the November meeting of the IASB and FASB joint revenue transition resource group TRG EFRAG publishes final comment letter on clarifications to IFRS 15 12 Nov 2015 The European Financial Reporting Advisory Group EFRAG has issued its final comment letter on the IASB exposure draft ED 2015 6 Clarifications to IFRS 15 TRG discusses implementation of new revenue standard 11 Nov 2015 At its 9 November 2015 meeting the FASB s and IASB s joint revenue transition resource group TRG discussed potential issues related to implementing the boards new revenue standard Revenue transition resource group releases meeting agenda 03 Nov 2015 The FASB and IASB have released the agenda for the next meeting of their joint revenue transition resource group TRG which will be held on 9 November 2015 What kind of accounting standards should the IASB write 02 Nov 2015 The IASB makes available a paper by IASB member Mary Tokar published in the Journal of Accounting and Management Information Systems JAMIS The paper focuses on a long standing challenge for standard setters What kind of standards should they write We comment on the proposed clarifications to IFRS 15 28 Oct 2015 We have published our comment letter on the International Accounting Standards Board s IASB Exposure Draft ED 2015 6 Clarifications to IFRS 15 Deloitte comment letter on IASB ED 2015 6 Clarifications to IFRS 15 28 Oct 2015 Deloitte Touche Tohmatsu Limited has responded to the International Accounting Standards Board s IASB Exposure Draft ED 2015 6 Clarifications to IFRS 15 FRC comments on the IASBs clarifications to IFRS 15 13 Oct 2015 The Financial Reporting Council FRC has commented on the IASB exposure draft ED 2015 6 Clarifications to IFRS 15 Point of view Mining sector IFRS 15 the new revenue Standard could impact profile of revenue and profit recognition 09 Oct 2015 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the mining sector IFRS 15 ESMA believes the IASB has identified the right issues calls for clear documentation of impacts of differences between IASB and FASB 08 Oct 2015 The European Securities and Markets Authority ESMA has commented on the IASB exposure draft ED 2015 6 Clarifications to IFRS 15 FASB proposes clarifications to its new revenue standard 30 Sep 2015 The US Financial Accounting Standards Board FASB has issued a proposed ASU Narrow Scope Improvements and Practical Expedients that would

    Original URL path: http://www.iasplus.com/en-gb/collections/revenue (2016-02-10)
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  • Annual report insights 2015 — The reporting landscape
    summarises our findings from a review of 100 listed UK companies and identifies new and existing regulations for companies to focus on when preparing their next annual report It also gives other ideas for improved reporting including thoughts for those looking to embrace integrated reporting and begin living their story rather than just reporting it The full survey The reporting landscape is available for those wanting to dive deeper This includes more in depth analysis of the latest narrative corporate governance and financial reporting trends and innovations with real life examples of better practice Building a better report can be downloaded below The full survey together with a short infographic is available here Download Related Topics Publication series Surveys Resources Corporate Reporting Review Sustainability reporting and integrated reporting Financial Reporting Lab Narrative Reporting Financial Reporting Council Standards Corporate Governance UK Corporate Governance Code Other Standing out from the crowd surveys Related news We comment on FRED 62 Draft amendments to FRS 102 Fair value hierarchy disclosures 09 Feb 2016 FRC publishes report into engagement quality control reviews 08 Feb 2016 Charity Commission and OSCR issue an Update Bulletin amending the Charities SORP FRS 102 as a result of changes to UK Accounting Standards 04 Feb 2016 FRC responds to IASB s consultation on draft materiality practice statement 04 Feb 2016 CDSB publishes review of environmental reporting by FTSE 350 companies 04 Feb 2016 FRC publishes its second survey of extended auditor reporting 28 Jan 2016 All Related Related Publications Deloitte comment letter on FRED 62 Draft amendments to FRS 102 Fair value hierarchy disclosures 09 Feb 2016 Governance in brief Risk internal control and viability how September year end reporters have tackled the new Code provisions 14 Jan 2016 Deloitte comment letter on the FRC Exposure Draft on Going Concern

    Original URL path: http://www.iasplus.com/en-gb/publications/global/surveys/annual-report-insights-2015 (2016-02-10)
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  • Deloitte's suite of 2015 GAAP manuals out now
    requirements of two of the three standards which form part of the new UK GAAP FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework GAAP 2015 Volume B UK Reporting FRS 102 This volume sets out the requirements of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland the main standard which replaces old UK GAAP This edition is based on FRS 102 as at 31 July 2014 and incorporates the amendments made in July 2014 in respect of accounting for financial instruments The Standard is based on the IFRS for SMEs a simplified version of full IFRSs but adapted to ensure compliance with company law requirements in the UK and to accommodate some existing UK GAAP practices by introducing a number of options also available under IFRSs GAAP 2015 Volume C UK Reporting IFRSs Parts 1 2 This volume sets out comprehensive guidance for entities reporting under International Financial Reporting Standards IFRSs and covers all IFRSs other than those dealing exclusively with financial instruments This volume deals comprehensively with those Standards issued by the IASB up to 31 July 2014 that apply for periods beginning in 2014 and later It includes expanded guidance on the application of the most recent Standards and Interpretations from the IASB including IFRS 15 Revenue from Contracts with Customers which will affect the majority of entities applying IFRSs In addition GAAP 2015 includes a new chapter on the developing area of Integrated Reporting GAAP 2015 Volume D UK Reporting IAS 39 and related Standards This volume covers IAS 39 Financial Instruments Recognition and Measurement IFRS 7 Financial Instruments Disclosures IAS 32 Financial Instruments Presentation and IFRS 13 Fair Value Measurement Although IAS 39 will ultimately be replaced by IFRS 9 until IFRS 9 is required to be applied by those entities applying IFRSs as adopted in the EU IAS 39 and related Standards will continue to be widely used This volume covers all the requirements of IAS 39 that precede IFRS 9 It will therefore be of great value to preparers who continue to apply IAS 39 and other interested parties trying to gain a better understanding of the impact of the IFRSs dealing with financial instruments The text goes beyond and behind the technical requirements unearthing common practices and problems and providing views interpretations clear explanations and examples These enable the reader to gain a sound understanding of the Standards and an appreciation of the practical issues likely to be encountered in their implementation GAAP 2015 Model annual report and financial statements for UK listed groups GAAP 2015 Model annual report and financial statements for UK listed groups provides comprehensive guidance on the presentation and disclosure requirements for company reporting that will apply to listed groups for 2014 15 The book is based on legislation the Companies Act 2006 and regulation in issue as at 15 October 2014 which is effective for years beginning on or after 1 January 2014 An overview of the

    Original URL path: http://www.iasplus.com/en-gb/tag-types/global/publication-series/coming-soon-deloittes-suite-of-2015-gaap-manuals (2016-02-10)
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  • Standing out from the crowd
    can be changed A Directors Guide to Integrated Reporting 03 Mar 2015 This publication from Deloitte provides a guide for directors on integrated reporting It looks at the drivers of integrated reporting what integrated reporting is and the real benefits that businesses have seen behind integrated reporting Robert Bruce interviews Insights on Integrated Reporting 02 Dec 2014 In this interview Robert Bruce catches up with Paul Druckman Chief Executive Officer International Integrated Reporting Council IIRC on the latest news from the IIRC They discuss the status and take up of Integrated Reporting IR around the world the B20 s endorsement of IR the priorities of the IIRC looking forward and the benefits of IR experienced by early adopters and the current debate about assurance on IR amongst other items Robert Bruce interviews Assurance on integrated reporting 18 Nov 2014 In this interview Robert speaks with Michael Nugent Technical Director Framework Development International Integrated Reporting Council IIRC They discuss the possible options for assurance on integrated reporting considering the two papers on assurance that the IIRC issued for comment in July 2014 comments are due 1 December and the comments that have been raised at roundtables that have taken place around the world on this topic Robert Bruce interviews Integrated Reporting The next steps 18 Mar 2014 In Integrated Reporting The Next Steps Robert Bruce interviews Paul Druckman Chief Executive Officer of the IIRC on feedback received and the challenges and priorities for the IIRC now that the International Integrated Reporting IR Framework has been released Need to know The IIRC releases the International Integrated Reporting IR Framework 11 Dec 2013 This newsletter provides an overview of the IIRC s International Integrated Reporting IR Framework IR Framework which was released on 9 December 2013 Deloitte Global Impact 2013 report 15 Nov 2013 Global Impact 2013 Deloitte s annual report A snapshot of the depth and breadth of the Deloitte story it provides facts about our network and highlights of our work culture people and broad range of businesses Governance in focus The 2013 audit committee reporting season New rules or a new regime 30 Oct 2013 Very significant changes have been introduced for 30 September year ends onwards and some of the key elements have only been finalised very late in the day In addition the Competition Commission s final report issued earlier this month will require a shareholder vote on whether the Audit Committee Report is satisfactory with effect from the last quarter of 2014 This will enhance the visibility of the role and work of the Audit Committee as a whole and the Chair in particular In this Governance in focus we provide a summary of the changes facing boards audit committees and auditors and how they will impact the 2013 audit committee reporting season we provide observations on early adopters and we also outline a framework for the new style audit committee report UK Carbon Reporting Survey Lip service or leadership 17 Jul 2013 This UK Carbon Reporting

    Original URL path: http://www.iasplus.com/en-gb/collections/standing-out-from-the-crowd (2016-02-10)
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  • Narrative reporting
    of the Guidance on the Strategic Report published in June 2014 by the UK Financial Reporting Council Charities Alert Strategic reports for charitable companies 06 Feb 2014 This publication from Deloitte discusses the implications of the Strategic Report requirements as set out in The Companies Act 2006 Strategic Report and Directors Report Regulations 2013 the narrative reporting regulations for Charities Governance in focus The 2013 audit committee reporting season New rules or a new regime 30 Oct 2013 Very significant changes have been introduced for 30 September year ends onwards and some of the key elements have only been finalised very late in the day In addition the Competition Commission s final report issued earlier this month will require a shareholder vote on whether the Audit Committee Report is satisfactory with effect from the last quarter of 2014 This will enhance the visibility of the role and work of the Audit Committee as a whole and the Chair in particular In this Governance in focus we provide a summary of the changes facing boards audit committees and auditors and how they will impact the 2013 audit committee reporting season we provide observations on early adopters and we also outline a framework for the new style audit committee report The Strategic Report A practical guide 09 Oct 2013 The new narrative reporting legislation effective for periods ending on or after 30 September 2013 provides the opportunity for UK companies to take a fresh look at the structure and content of what is commonly termed the front half of the annual report This publication from Deloitte is designed to help businesses make their strategic reports as valuable for users as possible As well as providing guidance on the key requirements of the existing and new legislation it provides useful insights into what those requirements really mean and how they might be best approached in practice Governance in brief The new Strategic Report 16 Sep 2013 This publication from Deloitte UK discusses the requirements of the Strategic Report which all UK companies except those that are small whether listed or unlisted will have to replace the current business review with for accounting periods ending on or after 30 September 2013 This publication discusses the FRC Consultation Draft of best practice guidance on assisting companies to prepare the Strategic Report including the main guiding principles and the content elements of a Strategic Report The Strategic report Unlisted companies 11 Sep 2013 This publication explains the impact of the new narrative reporting regulations for unlisted companies and lays out the minimum requirements that must be met in respect of the new strategic report as well as highlighting some thoughts for better practice A summary of the key requirements applicable to unlisted companies is also included Need to Know New UK narrative reporting regulations 14 Jun 2013 This publication from Deloitte UK discusses the long awaited narrative reporting regulations issued by the United Kingdom Department for Business Innovation and Skills BIS The regulations which have now

    Original URL path: http://www.iasplus.com/en-gb/collections/narrative-reporting (2016-02-10)
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  • Directors' remuneration
    which among other things aims to enhance transparency between pay and performance and improve shareholder engagement in listed companies The Bruce Column Looking to the corporate horizon 07 May 2015 Sir Win Bischoff has completed his first year as Chairman of the Financial Reporting Council and it is clear that he wants corporate governance in the UK to take a much more long term view Our regular resident columnist Robert Bruce interviewed him Robert Bruce interviews Insights from Sir Win Bischoff 07 May 2015 In this interview Robert Bruce catches up with Sir Win Bischoff Chairman of the Financial Reporting Council He has just completed his first year as Chairman and he talks about the way the FRC is embarking on a programme to make corporate UK much more long term in outlook and culture He talks about tone from the top encouraging a long term outlook and how the new viability statement will work and how the focus on remuneration should change He talks about the decline of boards the rise of committees and succession planning He talks about explaining business to the outside world and the importance of value creation how to get regulation right and about women on boards and how to increase diversity BIS publishes paper on how companies have responded to directors remuneration reporting requirements 10 Mar 2015 The Department for Business Innovation and Skills BIS has published a paper considering how companies and shareholders have responded to new requirements on the reporting and governance of directors remuneration introduced in the Large and Medium Sized Companies and Groups Accounts and Reports Amendment Regulations 2013 the Regulations GC100 issues supplemental guidance on Directors Remuneration 09 Jan 2015 The GC100 and Investor Group the Group has published a 2014 Statement the 2014 Statement which provides supplemental guidance to the 2013 GC 100 and Investor Group Directors Remuneration Reporting Guidance the 2013 Guidance GAAP 2015 Model annual report and financial statements for UK listed groups 18 Dec 2014 GAAP 2015 Model annual report and financial statements for UK listed groups provides comprehensive guidance on the presentation and disclosure requirements for company reporting that will apply to listed groups for 2014 15 The book is based on legislation the Companies Act 2006 and regulation in issue as at 15 October 2014 which is effective for years beginning on or after 1 January 2014 BIS publishes progress report on the implementation of the recommendations of the Kay review 30 Oct 2014 The Department for Business Innovation and Skills BIS has published a report the progress report detailing the progress made in implementing each of the 17 recommendations outlined by Professor Kay in his review of the UK Equity market in 2012 the Kay Review The progress report highlights that good progress has been made but that more needs to be done IMA amends Principles of Remuneration 21 Oct 2014 The Investment Management Association IMA has amended its Principles of Remuneration following the 2014 AGM season The only change this year

    Original URL path: http://www.iasplus.com/en-gb/collections/directors-remuneration (2016-02-10)
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  • The Bruce Column
    Deloitte turns its attention to the issue of materiality Our resident regular columnist Robert Bruce reports The Bruce Column Europe transformed The long term effect of IFRS 15 Jul 2015 The European Commission has underlined the transformation of financial reporting brought about since the historic 2002 decision to make IFRS mandatory in Europe Our regular resident columnist Robert Bruce explains the significance of the decision and looks at how the world is changing The Bruce Column Taking corporate reporting to a higher level 16 Jun 2015 The recent gathering of the UK Integrated Reporting Business Network emphasised how far the reporting system had progressed and how it was promoting stewardship and longer term value creation in capital markets Our resident regular columnist Robert Bruce provides an update The Bruce Column Looking to the corporate horizon 07 May 2015 Sir Win Bischoff has completed his first year as Chairman of the Financial Reporting Council and it is clear that he wants corporate governance in the UK to take a much more long term view Our regular resident columnist Robert Bruce interviewed him The Bruce Column Insights from the Financial Reporting Council 09 Apr 2015 The Financial Reporting Council is encouraging far reaching change and innovation in the fields of corporate governance and financial reporting Robert Bruce our resident regular columnist reports on an interview with the two executive directors involved in bringing about the changes The Bruce Column Making financial instrument valuation safe 18 Mar 2015 Sir David Tweedie has turned his attention to the problem of valuation particularly of financial instruments around the world Here our resident regular columnist Robert Bruce talks to him about his objectives and intentions The Bruce Column Adding value to the market cap is all about reputation 05 Mar 2015 The latest annual report on how much the value of its reputation adds to a company s market capitalization shows some startling results Our resident regular columnist Robert Bruce looks at its lessons The Bruce Column New Year s resolution 16 Dec 2014 As 2014 comes to a close our regular resident columnist Robert Bruce takes an overview of IFRS around the world and the expectations for 2015 The Bruce Column Integrated reporting 05 Dec 2014 Our regular resident columnist Robert Bruce talks to Paul Druckman Chief Executive Officer International Integrated Reporting Council IIRC about the journey of integrated reporting The Bruce Column The viability of a viability statement 19 Sep 2014 The new UK Corporate Governance Code clarifies changes to the concept of a going concern and opens up a new vista of longer term viability statements Our regular resident columnist Robert Bruce reports on what it all means The Bruce Column Making the long term work 17 Jul 2014 The B20 summit is taking place in Sydney One of the greatest challenges facing the world economy and one that is on the B20 s agenda is that of how to enable investment in long term infrastructure projects A recent report and roundtable pointed

    Original URL path: http://www.iasplus.com/en-gb/resources/deloitte/the-bruce-column (2016-02-10)
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