The February 2010 build of CHARIOT is now available online. Below is the list of additions to this build:
CAI Materials
- IS 11/2009 Information for auditors of Credit Unions 2009
- Code of ethics for insolvency practitioners - Part D updated for ROI
- Audit Regulations and Guidance
- CCAB-I Memo - Companies Act 2009
- Professional Update Bulletin December 2009
International Financial Reporting Standards
- IFRIC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments
- Prepayments of a minimum funding requirement - Amendments to IFRIC 14
- IFRS 9 Financial Instruments
IASB Updates
- IASB Additional Update 28 October 2009
- IASB Update November 2009
- IASB Update December 2009
- IASB Additional Update 5th January 2010
ASB Financial Reporting Standards
- Improvements to Financial Reporting Standards 2009
ASB Miscellaneous Accounting Statements
- ASB A review of narrative reporting by UK listed companies in 2008/2009
APB Bulletins
- APB Bulletin 2009/4 Developments in corporate governance affecting the responsibilities of auditors of UK companies
APB Practice Notes
- APB PN 26 Guidance on smaller entity audit documentation
Statements of Recommended Practice (SORPs)
- SORP Code of Practice on Local Authority Accounting in the UK 2009
Corporate Governance
- FRC Challenges for users of actuarial information arising from current market conditions
- FRC 2009 Review of the Combined Code: final report
- FRC Accounting for Acquisitions
- Walker Report: A review of corporate governance in UK banks and other financial industry entities (Final Recommendations)
UK Pensions Regulator
- Pensions Regulator Code of Practice No. 7 TKU Second Issue (Final)
EU Materials
- EU Summary report on the responses to the CP on review of the accounting Directives
- Commission Regulation (EC) No 1136/2009
UK Legislation
- SI 2009/508 The Charities Acts 1992 and 1993 (Substitution of Sums) Order 200