What's new

This list represents the very latest developments in IFRS, UK GAAP, UK regulation and Narrative reporting. All items are archived into the relevant sections in each topic. Go through to more information if you wish to read more about any of the topics and find past "What's new" entries from previous months.

IFRS

Recent standards and related regulations

Amendment to IFRS 2 - Group cash-settled share-based payment transactions

Access to 'unaccompanied standards' (the core standards, excluding additional content such as basis for conclusions) is now freely available from the IASB’s website.

Current projects and consultations

ED IFRIC 14 (IAS 19) Prepayments of a minimum funding requirement

Exposure draft fair value measurement

Further information on IFRS

UK GAAP

Recent standards and regulations

Amendments to FRS 2, FRS 6 and FRS 28 legal changes

FRS 30 Heritage Assets

Amendment to FRS 29 – Improving disclosures about financial instruments

Status of Adoption into UK GAAP of IFRIC Interpretations

Current projects and consultations

FRED: Improvements to FRSs 2009

Technical releases and other guidance

IFRS and the Government Sector (17 March 2008)

Further information on UK GAAP

Narrative reporting

Current projects and consultations

ED management commentary

Further information on Narrative reporting

UK regulation

Recent pronouncements and regulations

Disclosure of directors’ remuneration

Current projects and consultations

FRC ED Going concern guidance for directors

FRC DP – Reducing Complexity in Corporate Reporting

ICAEW representations and reports

FRC DP – Reducing Complexity in Corporate Reporting

Publications and other guidance

Financial and Accounting Duties and Responsibilities of Directors

Further information on UK regulation

The Financial Reporting Faculty and China

About the Financial Reporting Faculty (Chinese) (PDF 201kb/2 pages)

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