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Appointment of new chair of board responsible for IFRS adoption in the UK
As Brexit news continues to dominate much of the UK press, the government has announced details of a new Endorsement Board, which will be responsible for adopting IFRS into UK law. The first chair of that board will be Pauline Wallace, previously a..
Online Published Date:
02 November 2020
Appeared in issue:
23.08 - 02 November 2020
Editorial
Despite the inevitable focus for those working in the field of financial reporting and regulation on the impact of the pandemic, other issues and initiatives requiring attention are also emerging. One of the most significant concerns corporate..
Online Published Date:
02 November 2020
Appeared in issue:
23.08 - 02 November 2020
Performance reporting
The consultation period for the IASB’s Exposure Draft (ED) on Performance Reporting ended on 30 September 2020. The ED proposes changes to the format and presentation of the income statement, which could deliver a step change in reporting and..
Online Published Date:
02 November 2020
Appeared in issue:
23.08 - 02 November 2020
US update: October 2020
The US standard-setter has been busy of late publishing a number of documents, but most of these relate to private companies. However, one document of note, which will be relevant for everyone, is a proposal for a new chapter in its Conceptual..
Online Published Date:
02 November 2020
Appeared in issue:
23.08 - 02 November 2020
International update: October 2020
The most recent meeting of the IASB was relatively short. One important topic, which is increasingly topical, was the Management Commentary Practice Statement. Sadly, the meeting was the last one for Board member, Darrell Scott, to whom Sue Lloyd,..
Online Published Date:
02 November 2020
Appeared in issue:
23.08 - 02 November 2020