- Auditing policy papers
- Business law policy papers
- Charities policy papers
- Corporate governance policy papers
- Financial reporting policy papers
- E62 Financial instruments recognition and measurement
- Draft Interpretations D12 to D16
- Amendments to IAS 39 Financial Instruments: Recognition and Measurement (Exposures Qualifying for Hedge Accounting)
- FRED33 Financial instruments - disclosures
- Realised and Distributable Profits
- Improving Disclosures about Financial Instruments: Proposed amendments to IFRS 7
- Half yearly financial reports
- Amendments to FRS 20 Group Cash-settled Share-based Payment Transactions
- Draft regulations on the Operating and Financial Review and Directors' report
- Commonhold and leasehold Reform Act 2002
- Amendment to the EU Fourth Directive
- Disposal of non-current assets and presentation of discontinued operations (ED4)
- Preface to International Financial Reporting Standards
- DP 2 - The Performance Reporting Debate. What (if anything) is wrong with the good old income statement?
- Amendments to IAS36 Impairment of assets
- Due process of the International Financial Reporitng Interpretations Committee
- Fred 34 - Life Assurance
- Preliminary Views on Insurance Contracts
- Cost of an Investment in a Subsidiary - Amendments to IFRS 1 first-time adoption of IFRS
- Retirement Benefits - FRED 20
- Legal Services Act 2007 - changes to the Solicitors' Accounts Rules 1998
- IAS39 - the fair value option
- Year end financial reports - improving communication
- Strengthening the European contribution to international accounting standard setting
- Simplifying Earnings per share
- FRED22 - Revision of FRS3
- Improvements to Financial Reporting Standards
- Amendments to FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement
- The financial reporting of pensions: A PAAinE Discussion Paper
- Improvements to International Financial Reporting Standards
- Identifying Issues for the IASC Foundation Constitution Review
- Accounting issues in the asset finance and leasing industry
- FRED 42
- Guideline for governmental financial reporting
- Proposals for the Enhancement of the Role and Working Process of EFRAG
- ED 9 Joint Arrangements
- Implementation of Directive 2006/46/EC on Company Reporting - Amending the Accounting Directives
- Review of the constitution: public accountability and the composition of the IASB
- Possible Amendments to the Combined Code
- IFRS for Small and Medium-sized Entities
- Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
- Accounting for Heritage Assets
- Reducing Complexity in Reporting Financial Instruments
- FRED30 Financial instruments - second supplement
- Business combinations
- Amendment to FRS 2 - Accounting for Subsidiary Undertakings
- Amendments to the Financial Reporting Standard for Smaller Entities (FRSSE)
- Amendments to IAS 1 Presentation of Financial Statements - A Revised Presentation
- IFRIC D24 Customer contributions
- Going Concern and Financial Reporting
- Innovating for the future - investing in R&D
- Amendments to IAS37 Provisions and to IAS19 Employee Benefits
- Valuation of owner occupied properties under IFRS
- Amendments to IAS38 Intangible Assets
- A simplified business environment for companies in the areas of company law
- Amendments to IAS19 - actuarial gains and losses
- UK Accounting Standards - A Strategy for Convergence with IFRS
- Heritage Assets - Can Accounting Do Better?
- Group Cash-settled Share-based Payment Transactions IASB
- Draft Interpretations D12, D13, and D14
- Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations
- Amendments to IAS 23 Borrowing Costs
- Real estate sales
- Amendments to IAS 24 Related Party Disclosures
- Financial instruments and similar items
- Conceptual framework for financial reporting - objectives and qualitative characteristics
- ED7 Financial instruments - disclosure
- Accounting Standard - Setting in a Changing Environment - the Role of the ASB
- Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting
- Amendment to FRS 25 - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
- Turnbull guidance on internal control
- Inclusion of actuarial liabilities in the financial statements of pension schemes
- Proposed Small and Medium-sized Entity Financial Reporting Framework and FRS
- Improvements to IFRSs
- Revenue Recognition — A European Contribution
- Exposure Draft of amendment to FRSSE
- Proposed amendment to FRS 25 'Financial instruments: presentation' - Putting financial instruments and obligations arising
- Preliminary Views on Amendments to IAS 19 Employee Benefits
- Hedges of a net investment in a foreign operation
- National Insurance contributions on share option gains
- Statement of Principles for Financial Reporting
- FRED41: Related party disclosures
- Fair Value Measurements
- ED 8 Operating Segments
- ED3 Business Combinations
- An improved Conceptual Framework for Financial Reporting - Chapters 1 and 2
- Measurement Bases for financial accounting - Measurement on initial recognition
- Financial Reporting Under the Cash Basis of Accounting
- OFR Working Group on Materiality
- International Accounting Standards - File No. S7-04-00
- Distinguishing between liabilities and equity
- Amendments to IFRS3 - combinations by contract alone or involving mutual entities
- IASB Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities
- Amendment to FRS15 and FRS10 for interest methods of depreciation
- Amendments to IFRS3 Business Combinations and to IAS27 Consolidated and Separate Financial Statements
- Proposed Interpretation for Public Benefit Entities
- Operating and Financial Review
- FRED 21 Accounting Policies
- Fair value accounting
- Financial Instruments with Characteristics of Equity
- IFRIC D23 Distribution of non-cash assets to owners
- FRED30 (third supplement)
- Allowing US issuers to prepare financial statements in accordance with IFRS
- Amendment to Financial Reporting Standard for Smaller Entities 2004
- Draft amendment to IAS19 - the asset ceiling
- Draft Plan and Budget 2008/09
- Preliminary Views on an Improved Conceptual Framework for Financial Reporting
- A 'One-stop-shop' FRSSE
- Amendment to FRS26 - Financial Instruments - Measurement
- Staff Questionnaire on Recognition and Measurement Principles for Small Entities
- Strengthening the IASB's deliberative processes
- Future application of reporting requirements for UK companies
- Revised operating procedures
- Review of the Constitution Proposals for Change
- E63 Events after the balance sheet date
- Proposed amendment to FRS 17 'Retirement Benefits' & reporting statement 'Retirement Benefits - Disclosures'
- The Charitable Incorporated Organisation: The New Corporate Form for Charities
- FREDs 36 to 39 Business combinations and others
- Amendments to IAS39
- Internal audit policy papers
- Local Government policy papers
- Pensions policy papers
- Public sector policy papers
- Small business policy papers
- Social housing policy papers
- Sustainability policy papers
- Taxation policy papers
- Other policy papers
Amendment to FRS 2 - Accounting for Subsidiary Undertakings
Comments from ACCA
October 2004
The Association of Chartered Certified Accountants (ACCA) is pleased to have this opportunity to comment on the above exposure draft, which was considered by ACCA's Financial Reporting Committee.
We support the change proposed. We also agree that the change derived from IFRS5 should be implemented at the same time as the rest of that standard.