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Searching Content indexed under Accounting Standards 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.
UK
13 Jan 2015
2
Deloitte Annual Report Insights 2014 - Providing A Clear Steer
Welcome to the latest edition of our annual report insights report, ‘Providing a clear steer’.
UK
13 Jan 2015
3
Annual Report Insights 2014
Deloitte’s latest publication analyses the annual reports of 100 listed UK companies from multiple sectors.
UK
17 Oct 2014
4
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.
UK
22 Mar 2011
5
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.
UK
10 Feb 2011
6
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.
UK
26 Nov 2010
7
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.
UK
26 Nov 2010
8
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.
UK
26 Nov 2010
9
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.
UK
14 Jul 2010
10
IFRS For SMEs In Your Pocket – UK Edition
In its transition report of December 2000 to the newly formed IASB, the outgoing Board of the International Accounting Standards Committee said "A demand exists for a special version of International Accounting Standards for Small Enterprises".
UK
23 Mar 2010
11
Finishing (In) Figures - Surveying Financial Statements In Annual Reports
When preparers of financial statements which are to comply with International Financial Reporting Standards (IFRS) are faced with some 3000 required disclosure points, it is no surprise that the end result is lengthy.
UK
3 Dec 2009
12
Choosing Your GAAP - Planning For The Proposed Removal Of UK GAAP
Since 2005 listed groups in the UK have been required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS).
UK
1 Sep 2009
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