Financial Reporting Expert Group – July 2014

Venue: Baker Tilly, 25 Farringdon Street, London EC4A 4AB (Host: Paul Watts)

Papers:

Agenda – 22.07.14

Minutes – 03.06.14

Policy Briefing – June 2014

QCA Draft Response to IFRS Disclosure Initiative

QCA Response – FRC Consultation on Revised Operating Procedures Reviewing Corporate Reporting

QCA Response – FRC Consultation on Proposed Revisions to the UK Corporate Governance Code

Website links:

IASB – Exposure draft, Disclosure initiative (Proposed amendments to IAS 1)

FRC – Invitation to Comment on the IAASB Exposure Draft of proposed changes to several International Standards on Auditing (ISAs) that address disclosures in the audit of financial statements 

IAASB – Exposure Draft of proposed changes to several International Standards on Auditing (ISAs) that address disclosures in the audit of financial statements 

EFRAG – Revised IASB Exposure Draft Leases – Additional public consultation on lessee accounting

FRC statement on true and fair view – for information

IASB/FASB converged Standard on the recognition of revenue from contracts with customers – for information

FRC Guidance on the Strategic Report – for information

ESMA Report on IFRS 3 – Business combinations – for information

FRC eNewsletters on financial reporting, ‘Setting the Standard’ – for information

ESMA final guidelines on enforcement of financial information – for information