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By All Accounts

Exploring corporate reporting trends to help you navigate our changing profession.

Featured articles

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At a recent ICAEW event, senior figures from the IASB and UK Endorsement Board made a case for reforming the treatment of intangible assets – and invited members to contribute their ideas.
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Building credibility and trust in sustainability reporting and disclosure

Collaboration is key when it comes to developing global sustainability reporting standards, says IAASB Chair Tom Seidenstein.
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Companies House reform: navigating identity verification changes

Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline for implementation of Companies House identity verification for those setting up, running or controlling companies.
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The future of accounting for intangibles

At a recent ICAEW event, senior figures from the IASB and UK Endorsement Board made a case for reforming the treatment of intangible assets – and invited members to contribute their ideas.
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It’s time to raise the threshold

New regulations to increase the company size thresholds with effect from 6 April 2025 have been issued. Sally Baker considers the implications.
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International news: January 2025

  • Article
  • 10 Jan 2025
  • ICAEW
Our regular look at corporate reporting globally, including ESMA’s priorities for corporate reporting; new sustainability standards in Hong Kong; and JICPA’s views on the IASB’s illustrative examples proposal.
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Technical round-up: January 2025

  • Article
  • 10 Jan 2025
  • Fahad Asgar
Fahad Asgar summarises the latest technical developments in corporate reporting, including targeted changes to nature-dependent electricity contracts; draft amendments to FRS 101; new regulation to increase the monetary company size thresholds; guidance to help companies identify sustainability-related risks and opportunities; and ICAEW’s response to the FRC’s discussion paper on the future of digital reporting.
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Daily bulletin highlights

UKEB seeks stakeholder engagement on IFRS 18
  • 14 Mar 2025
Stakeholders are invited to follow the UK Endorsement Board’s final review of IFRS 18 Presentation and Disclosure in Financial Statements ahead of public consultation.
Sustainability assurance: understanding ISSA 5000
  • 10 Mar 2025
It is more important than ever to ensure that finance professionals are faithfully monitoring company sustainability assurance and reporting so that stakeholders and governments can judge businesses’ ability to reach their UN Sustainability Goals, Malcolm Bacchus, ICAEW President, told a gathering of accountants this week.
Timeline for Companies House ID changes
  • 10 Mar 2025
Changes to identity verification requirements for company directors, and individuals with significant control, come into effect from 25 March 2025 on a voluntary basis. Mandatory ID verification comes in for new appointments and incorporations from autumn 2025, which also marks the start of a 12-month transition period for existing directors to complete ID verification.
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The archives

Browse corporate reporting news and opinion from 2022 and earlier, in the form of the 'By All Accounts' magazine.

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