Financial Reporting Expert Group – November 2015

Venue: RSM, 25 Farringdon Street London EC4A 4AB (Host: Andrew Westbrook)

Agenda – 24.11.15

Minutes – 22.09.15

Policy Briefing – 20.10.15

Key items for discussion:

BIS Consultation on the Audit Directive and Regulation

FRC Consultation: Enhancing Confidence in Audit

IASB Agenda Consultation 2015

Consultations for noting:

IFRS Foundation Trustees’ Review of Structure and Effectiveness: Issues for the Review

ESMA Public consultation on ESMA’s regulatory technical standards on the European Single Electronic Format (ESEF)

EU regulatory framework for financial services

FRC new guidance to enhance reporting on risks and the going concern basis of accounting

FRC Discussion Paper on board succession planning

FRED 62: Draft amendments to FRS 102 – Fair value hierarchy disclosures 

Website links – for information only:

FRC letter of advice on annual reports 

QCA Response to IASB Exposure Draft – Conceptual Framework for financial reporting

QCA Response to EFRAG document for public consultation on the IASB Re Conceptual Framework for Financial Reporting