Technical roundup 6 November

Nov 05, 2020

Developments of interest this week are outlined.


  • IAASA has called on companies to provide high quality, company specific disclosures of the impact of COVID-19


  • The Financial Reporting Council (FRC) has published a consultation on the Third Country Auditors (Fees) Instrument. The consultation is open until the 30 November 2020.


  • Accountancy Europe have issued a podcast on highlights from a speech made by the European Commission’s Alain Deckers about the European Single Electronic Format (ESEF).
  • EFRAG, along with the IASB, recently hosted an outreach event to discuss business com­bi­na­tions and the sub­se­quent accounting for goodwill. A summary report is now available.


  • The IFRS Foundation Trustees invite interested stakeholders to join them for a live webinar on 17th November on their Consultation Paper on Sustainability Reporting.
  • The IASB has published PTU/2020/4 'IFRS Taxonomy 2020 — 'General Im­prove­ments and Common Practice — Pre­sen­ta­tion of in­for­ma­tion in primary financial state­ments''.