Venue: Saffery Champness Chartered Accountants, 75 Red Lion St, London WC1R 4GB (Host: Niraj Patel)
Papers:
AICPA/CIMA Consultation – Global Management Accounting Principles
Website links:
FRC FRED 54 – Draft Amendments to FRS 102 – Basic financial instruments
ESMA – Proposed guidelines on the presentation of alternative performance measures by issuers
IASB – Feedback on the implementation of its Business Combinations Standard
EFRAG/ANC/FRC – The Role of the Business Model in Financial Statements
FRC – Revisited operating procedures for reviewing corporate reporting
IASB – Exposure draft, Disclosure initiative (Proposed amendments to IAS 1)
EU Legislative Package on the Reform of the Audit Market: Regulation on specific requirements regarding statutory audit of public-interest entities and Directive amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts.
