Technical roundup 27 July

Jul 25, 2018

Developments of interest this week are outlined.



  • The Financial Reporting Council (FRC) has launched a consultation on the proposed revision of its UK standard (ISA (UK) 540) - Auditing Accounting Estimates and Related Disclosures.
  • The Financial Reporting Lab has released its Q2 newsletter.
  • The Prudential Regulatory Authority (PRA) has published the first in a short series of consultation papers on reform to the implementation of Solvency II starting with the Matching Adjustment (MA).


  • The IASB have made changes to their work plan since the last analysis on 22 June 2018. 
  • The IASB has released its second webcast in a series of web pre­sen­ta­tions related to Dis­cus­sion Paper, ‘Financial In­stru­ments With Char­ac­ter­is­tics of Equity’.