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By All Accounts

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

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CSRD compliance: where are we now?

The first wave of companies subject to the EU’s Corporate Sustainability Reporting Directive must comply with new sustainability reporting requirements from 2024 onwards. Based on insights gained at an ICAEW round-table event, Kate Beeston takes a look at how companies, member states and regulatory bodies are preparing for implementation.
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Periodic Review 2024: what’s new for preparers

The Periodic Review 2024 amendments are the most significant changes to UK GAAP since the introduction of FRS 102 and FRS 105. As preparers start to familiarise themselves with the amendments, the FRC’s Stephen Maloney highlights how stakeholder feedback helped shape the key changes.
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The scoop on connecting sustainability and finance: corporate reporting and disclosure

Aimed at enabling organisations make the transformative changes needed to create the link between sustainability and financial information, transformation expert David Wray has co-authored a new publication for ICAEW.
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Top-down approach to rate regulation

Seema Jamil-O’Neill from the UK Endorsement Board provides historical context behind the IASB’s proposals to address problems in the rate-regulated sector, the impact on UK entities and how an alternative approach could be developed.
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International news: October 2024

  • Helpsheets and support
  • 02 Oct 2024
  • ICAEW
Our regular look at corporate reporting globally, including tax transparency in Australia; sustainability disclosure in Japan; and the CSRD being signed into law in Ireland.
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Technical round-up: October 2024

  • Helpsheets and support
  • 02 Oct 2024
  • Fahad Asgar
Fahad Asgar summarises the latest technical developments in corporate reporting, including amendments to the equity method, examples to illustrate how to apply IFRS Accounting Standards to climate-related and other uncertainties, sustainability reporting updates and interoperability guidance, plus consultations on going concern guidance and the future of UK digital reporting.
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Daily bulletin highlights

Sustainability disclosures still lacking, progress report finds
  • 27 Nov 2024
Investors are still not receiving the information they need to assess and price climate-related risks and opportunities, IFRS Foundation warns.
Free CPD: FRS 102
  • 26 Nov 2024
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland will see the most significant changes come into effect from January 2026 since its introduction a decade ago. Whether you need a refresh of the current standard or an understanding of the changes, this article will help you find free CPD-verifiable content that will bring you up to speed.
The future of accounting for intangibles: members’ insights
  • 26 Nov 2024
What do members think the IASB should focus on in its landmark research project on intangibles? A recent ICAEW event enabled them to put forward their views.
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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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