Monthly reporting pack - February 2012
This section provides a “signpost” to significant accounting and reporting developments and related publications during the month, both for Irish GAAP adopters and IFRS adopters. Our document IFRS – Current Status provides a summary of new and amended standards applicable in 2011, 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.
Irish / UK Developments
- FRC to consult on actuarial standards for pension incentive exercises. Click here.
- FRC,ICAS and CAA publish report on audit committees. Click here.
- FRC publishes paper on its ‘comply or explain’ approach to Corporate Governance. Click here.
- IASB releases updated work plan. Click here.
- EFRAG issues report on implementation of IFRS 10, 11 and 12. Click here.
- IASB posts new batch of editorial corrections to IFRSs. Click here.
Regulatory & Related Developments
- Eurostat issue public consultation on suitability of International Public Sector Accounting Standards (IPSAs) for Member States of the EU. Click here.
- IFAC publishes 5th annual global leadership survey. Click here
- IFRS Foundation updates its due process handbook. Click here.
Deloitte publications & articles
- Financial Reporting Brief – Special Edition- ASB publishes its revised proposals for the future of Irish financial reporting. Click here.
- Revised accounting standard to bring clarity for Irish companies. Click here.
- Deloitte publishes comprehensive corporate governance disclosure checklist. Click here.
- Risks and Uncertainties – Is there a focus? Click here.
- Deloitte CFO survey: Q4 2011. Click here.
- Deloitte summary of IPSAs. Click here.