Financial Reporting

Published Responses

QCA Response to the IASB's Discussion Paper on Financial Statement Presentation

The QCA's Financial Reporting Committee examined this paper from the International Accounting Standards Board (IASB), which was seeking preliminary views on changes to financial statement presentation.

QCA Response to the IASB's Preliminary View on Revenue Recognition

The QCA Financial Reporting Committee drafted this response to the International Accounting Standards Board (IASB)'s initial proposals for changes to revenue recognition.

QCA Response to the IASB's Exposure Draft on Leases

The QCA Financial Reporting Committee drafted this response to the International Accounting Standards Board's (IASB) consultation on its proposed changes to its leases accounting standard.

QCA Response to the IASB's Consultation on IFRIC 14

The QCA Financial Reporting Committee examined the IASB's exposure draft on amendments to IFRIC 14 - prepayments of a minimum funding requirement.

QCA Response to the IASB's Exposure Draft on Income Tax

The QCA Financial Reporting Committee drafted this response to the International Accounting Standards Board's consultation on revisions to income tax accounting standard.

QCA Response to the FRC's Going Concern Guidance - Exposure Draft

The QCA Financial Reporting Committee drafted this response to the Financial Reporting Council's exposure draft on its updated guidance for Directors of UK Companies. 

QCA Response to IASB's Exposure Draft - Improvements to IFRS

The QCA Financial Reporting Committee prepared this response to the International Accounting Standards Board's Expsore Draft on annual improvements to IFRS. 

QCA Response to the IASCF's Part 2 of the Constitution Review

The QCA Financial Reporting Committee responded to the International Accounting Standards Committee Foundation's (IASCF) consultation on its Consitution Review, where is proposes changing its name to the IFRS Foundation and holding public hearings on the agenda setting of the International Accounting Standards Board (IASB).

QCA Response to CESR - Use of a Standard Reporting Format for Financial Reporting of Issuers

The QCA Financial Reporting Committee responded to the Committee of European Securities Regulators' (CESR) consultation calling for views on requiring issuers, admitted to trading on a regulated market, to use a standard reporting format for financial information, such as XBRL.

QCA Response to the IASB's Exposure Draft - Measurement of Liabilities

The QCA Financial Reporting Committee responded to the IASB's Exposure Draft - Measurement of Liabilities, which consults on changes to IAS 37 in light of issues arising out of the financial crisis.

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