All IAS articles
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NewsAccounting standards come under fire from UK lawmakers
Since the UK’s departure from EU structures on 31 December 2020, new IFRSs have been adopted through means of a temporary endorsement mechanism
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NewsIFRS Foundation urged to address materiality in sustainability reporting
IFRSs focus on financial materiality and treat information as material if leaving out of an entity’s financial statements would influence investors’ decisions
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IAS 1 faces UK endorsement challenge, LAPFF warns FRC
Once the UK leaves EU institutions at the end of this year, accounting standards will be handled by a new UK endorsement body
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LAPFF warns IASB proposals fail to satisfy UK post-Brexit legal test
The forum said that without ‘further substantial changes’ the new IFRS ‘as it stands is un-endorseable’.
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Greek, Italian lenders receive capital boost from EU IFRS 9
‘Provision to market participants of continuous information on banks’ exposures and asset quality is crucial’
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Accounting roundup: ESMA addresses IFRS 9 COVID-19 implications
Plus: IASB delays insurance accounting standard; FRC reports on Kingman implementation progress
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NewsAccounting roundup: FRC targets ESG for next reporting season
PIRC suggests FRC ignored s172, IASB completes hedge accounting amendments
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Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions
