Monthly reporting pack - September 2012
This section provides a “signpost” to significant accounting and reporting developments and related publications during September 2012, both for Irish GAAP adopters and IFRS adopters.
Irish / UK developments
- CFRC publishes Financial Reporting Review Panel (FRRP)’s Annual Report 2012
- FRC publishes Lab report on “Net debt reconciliations
- ICAI publish IS 03/2012 “Increase in small company and audit exemption thresholds
Regulatory and related developments
- European Parliament committee approves proposals on country-by-country reporting and on reducing bureaucracy for smaller EU firms
Deloitte publications and articles
- Reporting Model – A Time for Change?
- IFRS in Focus – ‘A Closer Look – Hedge accounting with financial options and structured derivatives’
- IFRS in Focus – ‘Hedge accounting draft: A closer reflection of risk management’
- IFRS in Focus – Post-implementation review of IFRS 8
- IFRS project insights – Leases
- Retail accounting alert – hedge accounting
- Manufacturing accounting alert – hedge accounting
- Infrastructure accounting alert – hedge accounting
- Real estate accounting alert – hedge accounting
Our document Reporting new IFRS requirements to the Board of Directors/Audit Committee provides a summary of new and amended standards already applicable, an insight into those not yet mandatorily applicable, and proposed future developments.
We encourage you to refer to our Global Firm website, www.iasplus.com, which provides a world-leading continuously updated information source on international financial reporting developments.