IESBA releases final code revisions to group audits
Read a roundup of recent developments affecting finance professionals, including an update from the UK Endorsement Board on IAS 12 reforms.
Accounting standards
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UK unveils scheme for energy-intensive companies; IESBA proposes code revisions
This roundup examines the UK government’s plan to support energy-intensive businesses and the IESBA’s exposure draft on tax planning.
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First global sustainability standards approach the finish line
The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024.
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UK sets out plan to regulate cryptoassets; FRC opens consultation
The IASB has published a document explaining priorities for a project related to business combinations.
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New audit rules proposed for LCEs; CMA scrutinises ‘greenwashing’
This roundup examines the IAASB’s proposed auditing standard for less-complex entities and an update on the CMA’s ongoing work into misleading green claims.
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IPSASB and GSSB seek comment on exposure drafts
Read a roundup of the recent developments in corporate reporting.
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UK energy support scheme; IAASB objectives for auditing standards
Read a roundup of the latest developments in corporate reporting and an update on the UK Government’s new business energy support scheme.
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IASB publishes exposure draft on proposed amendments to income taxes standard
The exposure draft aims to clarify the implications of the OECD’s Pillar Two model rules on IAS 12, Income Taxes.
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ISSB defines sustainability; FRC proposes revisions to revenue and lease standards
Read a roundup of the recent developments in corporate reporting, including UK government legislation on flexible working.
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IASB proposes narrow-scope amendments to income taxes standard; EU directive addresses board diversity
Read a roundup of the latest developments in corporate reporting, including audit support measures from the FRC.
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