Technical roundup 15 December

Dec 14, 2017

Developments of interest this week are outlined. 


  • The FRC issues amendments to FRS 102 which includes those made to incorporate the new small entities and micro-entities regimes in the Republic of Ireland (the latter by amendments to FRS 105).



  • A new report from the FRC's Financial Reporting Lab concludes that XBRL (eXtensible Business Reporting Language) is an important technology in the path to digitisation of company reporting.  


  • On 21 November 2017, the European Par­lia­ment's Committee on Legal Affairs organised a public hearing on corporate social re­spon­si­bil­ity with the aim of following up on the most recent de­vel­op­ments in the field. The full programme, web­stream­ing and pre­sen­ta­tions are available on the Par­lia­ment website.