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4 Feb 2022
Corporate reporting
Policy submission
Europe
EC consultation on Corporate reporting – improving its quality and enforcement
ACCA responds to EC consultation on strengthening corporate reporting and its enforcement
24 Nov 2021
Corporate reporting
Policy submission
Global
IASB exposure draft Practice Statement on Management Commentary
Views in response to the IASB exposure draft of the Practice Statement on Management Commentary.
18 Nov 2021
Corporate reporting
Policy submission
Global
ACCA's response to IASB's ED Practice Statement on Management Commentary
ACCA welcomes the opportunity to provide views in response to the exposure draft of the Practice Statement on Management Commentary. This has been done with the assistance of ACCA’s Global Forum for Corporate Reporting.
1 Nov 2021
Corporate reporting
Policy submission
Global
ACCA Principles for Connected Corporate Reporting
ACCA calls on policy-makers, regulators and standard-setters for good quality reporting that should cover a wide range of value drivers for organisations, beyond financial performance and position but equally beyond environmental or social impact.
27 Jul 2021
Corporate reporting
Policy submission
Global
ACCA's response to targeted amendments to the IFRS Foundation Constitution
ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s Exposure Draft, ‘Proposed targeted amendments to the IFRS Foundation to accommodate an International Sustainability Standards Board to set IFRS Sustainability Standards.’
5 Feb 2021
Corporate reporting
Policy submission
Global
FRC's Discussion Paper - Future of Corporate Reporting
ACCA welcomes the opportunity to provide views in response to the Financial Reporting Council’s discussion paper, A Matter of Principles: The Future of Corporate Reporting. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
27 Jan 2021
Corporate reporting
Policy submission
Europe
Consultation response on Draft Endorsement Advice on IFRS 17 Insurance Contracts - June 2020 Amendments
ACCA's response to EFRAG's consultation on Draft Endorsement Advice on IFRS 17 Insurance Contracts as resulting from June 2020 Amendments
23 Dec 2020
Corporate reporting
Policy submission
Global
IASB's Business Combinations — Disclosures, Goodwill and Impairment consultation
ACCA welcomes the opportunity to provide views in response to the IASB’s discussion paper on business combinations. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
22 Dec 2020
Corporate reporting
Policy submission
Global
IFRS Foundation - Consultation on Sustainability Reporting
ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s consultation paper on sustainability reporting. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
30 Oct 2020
Corporate reporting
Policy submission
Europe
EFRAG's Mandate on Non-Financial Reporting Standard Setting
ACCA is pleased to contribute our views to assist Mr Gauzès with the mandate to consider the changes in its governance and finance that might be needed if EFRAG took on the role of setting non-financial reporting (NFR) standards for Europe. We have done so using the questions raised in the Annexe to Mr Gauzès letter.
27 Oct 2020
Corporate reporting
Policy submission
United Kingdom
Corporate transparency and register reform
ACCA made a submission to a consultation by the Department for Business, Energy and Industrial Strategy
4 Jun 2020
Corporate reporting
Policy submission
Europe
The Review of Non-Financial Reporting Directive
ACCA's reponse to a public consultation on the European Commission's review of the Non-financial Reporting Directive
26 Sep 2019
Corporate reporting
Policy submission
Ireland
IAASA Consultation Paper - Proposal to issue Companies Act 2014 Section 933 Regulations
ACCA welcomes the opportunity to comment on the proposal to issue to issue Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019 (‘S933 Regulations’).
10 May 2019
Corporate reporting
Policy submission
Global
Business reporting of intangibles: realistic proposals
ACCA welcomes the opportunity to provide views in response to the FRC’s Discussion Paper on the business reporting of intangibles. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
16 Apr 2019
Corporate reporting
Policy submission
Global
Onerous contracts: costs of fulfilling a contract (amendments to IAS 37)
ACCA welcomes the opportunity to provide views in response to the IASB's proposed amendments to IAS 37. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.
28 Mar 2019
Corporate reporting
Policy submission
United Kingdom
FRED71 draft amendments to FRS102: Multi-employer defined benefit plans
Exposure draft issued for comment by the Financial Reporting Council in January 2019
1 Feb 2019
Corporate reporting
Policy submission
Global
Call for feedback: report on climate-related disclosures by the Technical Expert Group on Sustainable Finance
ACCA welcomes the opportunity to provide views in response to the Technical Expert Group on Sustainable Finance's report on climate-related disclosures.
7 Jan 2019
Corporate reporting
Policy submission
Global
Financial instruments with characteristics of equity
ACCA welcomes the opportunity to provide views in response to the IASB's Discussion Paper on financial instruments with characteristics of equity.
26 Jul 2018
Corporate reporting
Policy submission
Global
Accounting Policy Changes: Proposed amendments to IAS 8
Exposure Draft issued for comment by the International Accounting Standards Board in March 2018.
24 Jul 2018
Corporate reporting
Policy submission
Global
Public consultation: Fitness check on the EU framework for public reporting by companies
ACCA response to public consultation on European Commission's Fitness check on the EU framework for public reporting by companies, issued by the European Commission in May 2018.
29 Mar 2018
Corporate reporting
Policy submission
United Kingdom
ACCA comments on SORP consultation - Update Bulletin 2
ACCA response to an invitation to comment issued by the Charity Commission for England and Wales and the Office of the Scottish Charity Regulator in February 2018.
15 Jan 2018
Corporate reporting
Policy submission
Global
ACCA response to IASB exposure draft - definition of material
ACCA response to, 'Definition of material – proposed amendments to IAS1 and IAS8'. An exposure draft issued by the International Accounting Standards Board in September 2017
15 Jan 2018
Corporate reporting
Policy submission
Global
ACCA response to IASB exposure draft - Accounting policies and estimates – proposed amendments to IAS8
ACCA response to an exposure draft issued by the International Accounting Standards Board, 'the Accounting policies and estimates – proposed amendments to IAS8'
17 Oct 2017
Corporate reporting
Policy submission
United Kingdom
ACCA comments on FRC exposure draft- Guidance on the Strategic Report: Non-financial reporting
Draft amendments to Guidance on the Strategic Report: Non-financial reporting Exposure Draft issued for comment by the Financial Reporting Council in August 2017
4 Oct 2017
Corporate reporting
Policy submission
Global
Disclosure Initiative — Principles of Disclosure
Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, to a discussion paper issued for public consultation by the International Accounting Standards Board (IASB), Disclosure Initiative—Principles of Disclosure
22 Sep 2017
Corporate reporting
Policy submission
Global
Post-implementation Review – IFRS 13 Fair value measurement
ACCA response to the 'Post-implementation Review – IFRS 13 Fair value measurement Request for information', issued by the International Accounting Standards Board in May 2017
28 Jul 2017
Corporate reporting
Policy submission
Global
Improvements to IFRS 8 Operating segments
ACCA response to the International Accounting Standards Board's (IASB) exposure draft on improvements to IFRS 8 Operating segments.
3 Jul 2017
Corporate reporting
Policy submission
United Kingdom
ACCA response to FRC FRED 67 amendments
ACCA's response to the FRC’s FRED 67 draft amendments to FRS 102.
16 May 2017
Corporate reporting
Policy submission
Europe
Public consultation on the operations of the European Supervisory Authorities
ACCA response to a consultation on the operations of the European Supervisory Authorities.
29 Apr 2017
Corporate reporting
Policy submission
Global
ACCA welcomes this opportunity to respond to International Integrated Reporting Council's (IIRC) invitation to comment on the implementation of the International
11 Apr 2017
Corporate reporting
Policy submission
Global
Comments on Annual improvements to IFRS standards 2015-2017 cycle
Comments from ACCA on Annual improvements to IFRS standards 2015 – 2017 cycle: An exposure draft issued by the International Accounting Standards Board.
31 Mar 2017
Corporate reporting
Policy submission
United Kingdom
Improving the statement of cash flows
ACCA response to the consultation from the Financial Reporting Council on improving cash flow statements.
5 Feb 2017
Corporate reporting
Policy submission
Global
Recommendations of the Task Force on Climate-related Financial Disclosures
ACCA’s response to the Financial Stability Board
30 Dec 2016
Corporate reporting
Policy submission
United Kingdom
Triennial review of UK and Ireland accounting standards
ACCA has responded to a consultation document issued by the Financial Reporting Council on the approach to changes in IFRS.
22 Dec 2016
Corporate reporting
Policy submission
United Kingdom
Charities SORP
ACCA has responded to an invitation, sponsored by the Charity Commission and the Office of the Scottish Charity Regulator, to comment on the Charities SORP
31 Oct 2016
Corporate reporting
Policy submission
United Kingdom
IASB Definition of a business and accounting for previously held interests
ACCA has responded to an invitation to comment from the International Accounting Standards Board on its draft definition of a business and accounting for previously held interests.
31 Oct 2016
Corporate reporting
Policy submission
United Kingdom
FRC consultation on FRS102 implementation issues
ACCA has responded to an invitation to comment issued by the Financial Reporting Council on FRS102 implementation issues.
21 Oct 2016
Corporate reporting
Policy submission
Global
ACCA response to FASB agenda consultation
ACCA has responded to an invitation to comment issued by the Financial Accounting Standards Board (FASB).
15 Apr 2016
Corporate reporting
Policy submission
Global
EC public consultation on non-binding guidelines on methodology for reporting non-financial information
The European Commission should clarify the intended scope of auditors' responsibilities in order to avoid widening the expectation gap.
15 Apr 2016
Corporate reporting
Policy submission
United Kingdom
BIS consultation on the UK implementation of the EU non-financial reporting directive
Non-financial information provides crucial context for shareholders to understand companies' development, performance, position and impact.
9 Feb 2016
Corporate reporting
Policy submission
Global
Annual improvements to IFRSs 2014-2016 Cycle (ED/2015/11)
IASB's Exposure Draft Annual Improvements to IFRSs 2014-2016 Cycle covers proposed amendments to IFRS 1, IFRS 12 and IAS 28
18 Jan 2016
Corporate reporting
Policy submission
Global
IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments
The IFRS Interpretations Committee has published a proposed Interpretation of Standards on uncertainty over income tax treatments and how it affects the accounting for income taxes.
10 Jun 2015
Corporate reporting
Policy submission
Global
Classification of liabilities - proposed amendments to IAS 1
Comments from ACCA the International Accounting Standards Board, 10 June 2015. Reference: CDR1339.
30 Apr 2015
Corporate reporting
Policy submission
Global
Draft amendments to FRS 100, application of financial reporting requirements and FRS 101 reduced disclosure framework
Comments from ACCA to the Financial Reporting Council.
30 Apr 2015
Corporate reporting
Policy submission
Global
Draft amendments to FRS102 – small entities and other minor amendments
Comments from ACCA to the Financial Reporting Council.
30 Apr 2015
Corporate reporting
Policy submission
Global
Draft FRS 105 - The financial reporting standard applicable to the micro-entities regime
Comments from ACCA to the Financial Reporting Council.
17 Apr 2015
Corporate reporting
Policy submission
Global
Disclosure initiative: proposed amendments to IAS7
Comments from ACCA to the International Accounting Standards Board.
24 Mar 2015
Corporate reporting
Policy submission
Global
Classification and measurement of share-based payment transactions: proposed amendments to IFRS 2
Comments from ACCA to the International Accounting Standards Board.
20 Feb 2015
Corporate reporting
Policy submission
Global
Guidelines on enforcement measures against recognised supervisory bodies and recognised qualifying bodies
Comments from ACCA to the Financial Reporting Council.
3 Feb 2015
Corporate reporting
Policy submission
Global
Regulatory fees and levies: policy proposals for 2015/16
Comments from ACCA to the Financial Conduct Authority.
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