Searching Content indexed under Accounting and Audit by Deloitte Audit Group ordered by Published Date Descending.
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FRC Advises Audit Committees To Take Care With Disclosure Of AQR Findings - December 2014
We are issuing this further briefing to increase awareness as we believe the new requirements need more focus by boards in the corporate sector.
13 Jan 2015
Deloitte Annual Report Insights 2014 - Providing A Clear Steer
Welcome to the latest edition of our annual report insights report, ‘Providing a clear steer’.
13 Jan 2015
Annual Report Insights 2014
Deloitte’s latest publication analyses the annual reports of 100 listed UK companies from multiple sectors.
17 Oct 2014
A New Beginning - Annual Report Insights 2013
Annual report insights 2013 is a survey of 100 listed UK companies’ annual reports, with tools to help improve annual reports and ideas on how to meet the new narrative reporting and corporate governance requirements.
8 Nov 2013
UK Accounting Plus (Video Content)
UK Accounting Plus is the UK-focused version of Deloitte’s hugely successful and long-established global accounting news and comment service, IAS Plus.
20 Sep 2013
Navigating The Journey - Financial Services: Heads Of IT Risk Survey 2013
Sustained regulatory attention, a sharper focus on shareholder value and customer service, coupled with an ever more competitive and closely scrutinised market are paving the way for much needed transformational change.
24 Jul 2013
Danny Murray, Partner, Audit, Deloitte Ireland (VIDEO CONTENT)
Danny talks about the contributions Deloitte makes that promote the growth and well-being of local economy and wider community at large.
27 Mar 2013
Split And Polish: Surveying Half-Yearly Financial Reporting
2012 is a big year for the UK, with the Diamond Jubilee, the Olympic and Paralympic Games and the continuing economic challenges. For preparers of half-yearly financial statements, it should be a relatively quiet year with only one amended accounting standard to admire and to implement.
14 May 2012
Surveying Half-Yearly Financial Reporting - Split And Polish
"Split and polish - Surveying half-yearly financial reporting" is the latest survey in the Deloitte corporate reporting series and covers current disclosure requirements and latest developments relevant to half-yearly financial reports.
19 Mar 2012
IASB Issues Revised Exposure Draft On Revenue Recognition
Following feedback on the original ED (issued in June 2010) and further deliberations, the IASB issued a revised Exposure Draft on revenue recognition
1 Dec 2011
Gems And Jetsam - Surveying Annual Reports
The Deloitte survey of annual reporting is prepared by those who like to be current in fashion terms. As September 2011 saw the publication of the consultation paper, from the International Integrated Reporting Committee, advocating integrated reporting, so this year’s survey covers both the front half and the back half of the annual report in one publication.
26 Oct 2011
Issuing Fourth News - Surveying First Halves' Interim Management Statements
The Interim Management Statement (IMS) is now four years old. The UK Listing Authority introduced the IMS in 2007 for listed companies to meet the requirements of the EU Transparency Obligations Directive.
15 Sep 2011
Six of One - Surveying Half-Yearly Financial Reporting
Take the first six months of the year and that’s the period for the half-yearly financial report (formerly known as interim report). Take the average interim report from the year 1999 and multiply it by six and it is shorter in length than the 2011 equivalent report.
22 Mar 2011
IGAAP Alert: January 2011: IASB Issues Amendments To IAS 12 In Respect Of Investment Properties
The basic concepts in IAS 39 of fair value hedges, cash flow hedges and hedges of a net investment in a foreign operation are retained in the exposure draft.
10 Feb 2011
Drowning by Numbers - Surveying Financial Statements in Annual Reports
Every year in the life of an accountancy firm’s technical department sees a new excitement or, as it is more colloquially known, that wretched question. 2010 has been true to form.
8 Dec 2010
ukGAAP Alert. ASB Consults On The Future Of UK Financial Reporting
On 29 October 2010 the UK Accounting Standards Board (ASB) issued its Financial Reporting Exposure Draft (‘the FRED’) setting out its vision for the future of reporting in the UK and Republic of Ireland – a tiered reporting structure with publicly accountable entities using full IFRSs, small private entities continuing to use the FRSSE and those in between using something new.
26 Nov 2010
November 2010 Alert: IASB Issues Revisions To IFRS 9 For Financial Liability Accounting
The initial IFRS 9 (issued in October 2009) addressed classification and measurement of financial assets only.
26 Nov 2010
TECH 02/10 Guidance On The Determination Of Realised Profits And Losses In The Context Of Distributions Under The Companies Act 2006
The law about payment of dividends has remained substantially unchanged for thirty years.
26 Nov 2010
iGAAP Newsletter - Beyond the standards
IFRSs set down requirements for the measurement and recognition of profits, but if a UK company wishes to pay dividends out of those profits its directors must consider whether those profits are distributable.
14 Jul 2010
Setting the Tone - A New Focus for Governance
After much consultation the Financial Reporting Council has launched the new UK Corporate Governance Code. For the time being, the ‘comply or explain’ concept lives to fight another day but many boards will find the new Code challenging.
9 Jun 2010
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