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Searching Content indexed under Corporate/Commercial Law by Deloitte Audit Group ordered by Published Date Descending.
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1
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
Governance In Brief: FRC Updates The UK Corporate Governance Code
The changes to the UK Corporate Governance Code and supporting guidance will apply for periods commencing on or after 1 October 2014.
UK
2 Oct 2014
4
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.
UK
8 Nov 2013
5
Joined Up Writing - Surveying Annual Reports
The 2012 Deloitte survey of annual reports 'Joined up writing' is a comprehensive survey of listed company annual reports.
UK
13 Nov 2012
6
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.
UK
19 Mar 2012
7
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.
UK
26 Oct 2011
8
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.
UK
15 Sep 2011
9
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.
UK
8 Dec 2010
10
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
11
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.
UK
9 Jun 2010
12
Down the TRack - Surveying Preliminary Announcements
A week is a long time in politics but is a year a long time in corporate reporting? Does much really change from one year to the next?
UK
9 Jun 2010
13
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
14
Measuring By Halves - Surveying Half-Yearly Financial Reporting
Niccoló Machiavelli counselled the medieval prince that "above all, half measures should be avoided, these being most dangerous".
UK
1 Mar 2010
15
Telling Performance - Surveying Narrative Reporting In Annual Reports In 2009
A Financial Reporting Council report, published in October 2009, contains the following:
UK
29 Oct 2009
16
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
17
In Many Styles - The Second Year’s Interim Management Statements
“The present letter is a very long one, simply because I had no leisure to make it shorter” is a famous quotation of the 17th century French mathematician, Pascal.
UK
27 Aug 2009
18
Down The wiRe: Surveying Preliminary Announcements - Part 2
This section analyses the findings for the 30 investment trusts included in the survey. One of these trusts was registered in Guernsey and another in Jersey and were, therefore, not subject to UK company law.
UK
21 May 2009
19
Down The wiRe: Surveying Preliminary Announcements - Part 1
What is going down the wire? To put that question more formally, how are listed companies responding to the 2007 rule changes making preliminary announcements voluntary and allowing companies to announce directly their audited annual results?
UK
20 May 2009
20
Changing The Payments Landscape - Increasing Transparency Through The New SWIFT Message Type For Cover Payments
Regulators around the globe are concerned that the usage of cover payments in their present form can expose banks to fraudulent or terrorist financing related activities.
UK
6 Apr 2009
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