Technical roundup 1 February

Jan 31, 2019

Developments of interest this week are set out below.   



  • A new report from the Financial Reporting Lab of the UK Financial Reporting Council (FRC) considers how tech­nol­ogy might impact the pro­duc­tion, dis­tri­b­u­tion and con­sump­tion of corporate reporting.
  • The FRC is consulting on a new Stewardship Code that sets substantially higher expectations for investor stewardship policy and practice.
  • The FRC has issued FRED 70 Draft amendments to FRS 101 – 2018/19 cycle and FRED 71 Draft amendments to FRS 102 – Multi-employer defined benefit plans.


  • The European Securities and Markets Authority (ESMA) has updated its Questions and Answers (Q&As) regarding the implementation of the Central Securities Depository Regulation (CSDR).


  • An IFRS 17 podcast on the January 2019 IASB meeting is now available.
  • Following the IASB's January 2019 meeting, an analysis of their work plan has been issued to see what changes have resulted from the meeting and other de­vel­op­ments since it was last revised in December.