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Accounting Standards

Discussion and Consultation Papers

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FRC Feedback Statement - Consultation Paper: Revised Operating Procedures for reviewing Corporate Reporting The FRC Conduct Committee: Operating procedures for reviewing corporate reporting FRC Consultation Paper: Revised operating procedures for reviewing corporate reporting (2016) FRC Exposure Draft: Draft amendments to Guidance on the Strategic Report - Non-Financial Reporting FRC Exposure Draft: Guidance on the Strategic Report FRC Feedback Statement – Consultation Document: Triennial review of UK and Ireland accounting standards – Approach to changes in IFRS FRC Consultation Document: Triennial review of UK and Ireland accounting standards – Approach to changes in IFRS FRC Consultation Paper: Guidelines on Enforcement Measures Against Recognised Supervisory Bodies & Recognised Qualifying Bodies Department for Business Innovation & Skills GOVERNMENT RESPONSE TO THE CONSULTATION ON DE-REGULATORY CHANGES FOR LIMITED LIABILITY PARTNERSHIP (LLPS) AND QUALIFYING PARTNERSHIPS Simplification of the financial reporting requirements for LLPs Introduction of a new micro-entity accounting regime for LLPs and Qualifying Partnerships BIS Consultation Paper: De-regulatory changes for Limited Liability Partnerships (LLPs) and Qualifying Partnerships Simplification of the financial reporting requirements for LLPs – Introduction of a new micro-entity accounting regime for LLPs and Qualifying Partnerships FRC Discussion paper: Considering the effects of Accounting Standards Pro-Active Accounting Activities In Europe (PAAinE) – The financial reporting of pensions: feedback and redeliberations FRC Discussion paper: The financial reporting of pensions: A brief guide The financial reporting of pensions Revenue recognition Year-end financial reports improving communication