Financial Reporting Expert Group – January 2017

Venue: Crowe Clark Whitehill, St. Bride's House, 10 Salisbury Square, London EC4Y 8EH (Host: Matthew Stallabrass)

Agenda – 24.01.17

Minutes – 22.11.16

Policy Briefing – 04.01.17

Expert Group Terms of Reference

Website links – issues for discussion:

FRC Draft Plan & Budget and Levy Proposals 2017/18

The Financial Reporting Council’s Corporate Reporting Research Activities

FRC Consultation – FRED 66 Draft amendments to FRS 101 Reduced Disclosure Framework 2016/17 cycle

ESMA Feedback Statement on the Consultation Paper on the Regulatory Technical Standard on the European Single Electronic Format (ESEF) 

Website links – for information only:

FRC publishes corporate reporting review of alternative performance measures

FRC removes requirement to notify shareholders from FRS 101 and FRS 102

EFRAG letter to European Commission regarding Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)

FRC's Financial Reporting Lab published implementation study on disclosure of dividends

FRC announces 2017/18 thematic reviews 

Website links – consultations responded to:

QCA Response to EFRAG – Preliminary Document regarding the endorsement of IFRS 16 Leases

QCA Response to FRC – Revised Operating Procedures for reviewing corporate reporting

QCA Response to FRC – Triennial Review of UK and Ireland accounting standards – Approach to changes in IFRS