Matthew Stallabrass, partner in the corporate team at Crowe Clark Whitehill, considers how Brexit may affect the future use of key accounting standards in the UK from FRS 102 - new UK GAAP - to International Financial Reporting Standards (IFRS) 

The European Financial Reporting Advisory Group (EFRAG) is now consulting on its draft endorsement advice on the new lease accounting standard, IFRS 16

The International Accounting Standards Board (IASB) is to set up a transition resource group to support the implementation of IFRS 17 Insurance Contracts, which is set for a May 2017 release

The European Financial Reporting Advisory Group (EFRAG), which advises the European Commission on IFRS issues, is seeking candidates for its new academic panel, as part of a move to increase its research activities

In part two of our series on lease taxation under IFRS 16 Leases, the new accounting standard set to come into use in 2019, CCH tax specialist writer Paul Davies considers the pros and cons of HMRC's initial proposals for different variations on accounts based regimes using a leasing or capital allowance approach

The European Financial Reporting Advisory Group (EFRAG) has formally endorsed Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4) for use across EU member states

The International Accounting Standards Board (IASB) has released an exposure draft on proposed amendments to three International Standards for Financial Reporting (IFRS) - IAS 12, IAS 23 and IAS 28, as part of its annual review process

The International Accounting Standards Board (IASB) has issued implementation advice for IFRS 16 Leases, a year after the leases standard was finalised, which will see radical change to the taxation treatment and accounting of leases on balance sheets, effective January 2019

The introduction of the new IFRS 16 Leases effective for accounting periods from 1 January 2019 will have a radical effect on the taxation treatment under the revised accounting rules. Although the final HMRC approach is still under review, the changes will be significant. Paul Davies, CCH tax writer, considers the key issues in the first of an exclusive two-part series

The pace of regulatory change shows no sign of abating in 2017 and as a result, regulatory technology could well be a standout developmental theme for financial institutions this year, says Jeroen Van Doorsselaere 

Outgoing Securities and Exchange Commission (SEC) chair, Mary Jo White, is calling on the SEC to continue to pursue high-quality globally accepted accounting standards, such as integrated International Financial Reporting Standards (IFRS) to strengthen US markets

With one year to go until the effective date for sweeping changes to accounting rules with the introduction of IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers, the International Accounting Standards Board (IASB) has issued a recap on key changes and compliance costs