Technical resources

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.

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.

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.

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.

Corporate transparency and register reform

ACCA made a submission to a consultation by the Department for Business, Energy and Industrial Strategy

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

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’).

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.

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.

FRED71 draft amendments to FRS102: Multi-employer defined benefit plans

Exposure draft issued for comment by the Financial Reporting Council in January 2019

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.

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.

Accounting Policy Changes: Proposed amendments to IAS 8

Exposure Draft issued for comment by the International Accounting Standards Board in March 2018.

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.

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.

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

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'

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

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

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

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.

ACCA response to FRC FRED 67 amendments

ACCA's response to the FRC’s FRED 67 draft amendments to FRS 102.

Public consultation on the operations of the European Supervisory Authorities

ACCA response to a consultation on the operations of the European Supervisory Authorities.

Framework implementation feedback

ACCA welcomes this opportunity to respond to International Integrated Reporting Council's (IIRC) invitation to comment on the implementation of the International Framework (‘the Framework’).

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.

Improving the statement of cash flows

ACCA response to the consultation from the Financial Reporting Council on improving cash flow statements.

Recommendations of the Task Force on Climate-related Financial Disclosures

ACCA’s response to the Financial Stability Board

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.

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

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.

FRC consultation on FRS102 implementation issues

ACCA has responded to an invitation to comment issued by the Financial Reporting Council on FRS102 implementation issues.

ACCA response to FASB agenda consultation

ACCA has responded to an invitation to comment issued by the Financial Accounting Standards Board (FASB).

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.

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.

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

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.

Classification of liabilities - proposed amendments to IAS 1

Comments from ACCA the International Accounting Standards Board, 10 June 2015. Reference: CDR1339.

Draft amendments to FRS 100, application of financial reporting requirements and FRS 101 reduced disclosure framework

Comments from ACCA to the Financial Reporting Council.

Draft amendments to FRS102 – small entities and other minor amendments

Comments from ACCA to the Financial Reporting Council.

Draft FRS 105 - The financial reporting standard applicable to the micro-entities regime

Comments from ACCA to the Financial Reporting Council.

Disclosure initiative: proposed amendments to IAS7

Comments from ACCA to the International Accounting Standards Board.

Classification and measurement of share-based payment transactions: proposed amendments to IFRS 2

Comments from ACCA to the International Accounting Standards Board.

Guidelines on enforcement measures against recognised supervisory bodies and recognised qualifying bodies

Comments from ACCA to the Financial Reporting Council.

Regulatory fees and levies: policy proposals for 2015/16

Comments from ACCA to the Financial Conduct Authority.

Proportionate regulation: reporting accountant requirements

Comments from ACCA to the Solicitors Regulation Authority.

Measuring quoted investments in subsidiaries, joint ventures and associates at fair value

Comments from ACCA to the International Accounting Standards Board (IASB).

Reporting the financial effects of rate regulation

Comments from ACCA to the International Accounting Standards Board (IASB).

Recognition of deferred tax assets for unrealised losses: proposed amendments to IAS12

Comments from ACCA to the International Accounting Standards Board.

Consultation on the updated CDSB framework

Comments from ACCA to the Climate Disclosure Standards Board (CDSB).

Proposed statement on non-GAAP financial measures

Comments from ACCA to the Board of the International Organization of Securities Commissions (IOSCO).