OECD Pillar Two rules
29/06/23. IFRS Amendment - OECD Pillar Two rule amendments to IAS 12 Incomes Taxes (IFRS) and to FRS 102 and FRS 101
Technical issues trending now – Q2 2023
ServicesAudit & assuranceCorporate reportingCorporate reporting technical updates
Technical issues trending now – Q2 2023
The latest Corporate Reporting Technical Updates
Developments from the International Accounting Standards Board
- IFRS Amendment - OECD Pillar Two rule amendments to IAS 12 Incomes Taxes (IFRS) and to FRS 102 and FRS 101
- IFRS Amendment - IASB publishes final amendments on supplier finance arrangements
- Proposed IFRS Amendments – IASB publishes exposure draft relating to the classification and measurement of financial instruments
Regulatory and Other Developments
Narrative and Front-end Reporting Developments
Supplier Finance Arrangements
31/05/23. IFRS Amendment - IASB publishes final amendments on supplier finance arrangements.
Primary Markets Effectiveness Review
31/05/23. FCA Consultation – Proposals to significantly change the equity listing rules as part of the Primary Markets Effectiveness Review.
IFRS S1 and IFRS S2
30/06/23. Sustainability and Climate Reporting - International Sustainability Standards Board publishes first two global standards relating to sustainability and climate reporting.
Review of UK Corporate Governance Code
31/05/23. Corporate Governance – FRC proposals to update the UK Corporate Governance Code.
Financial instruments classification & measurement
30/04/23. Proposed IFRS Amendments – IASB publishes exposure draft relating to the classification and measurement of financial instruments
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Corporate reporting technical updates
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