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Corporate reporting

All By All Accounts news and opinion

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Displaying 1-10 of 18 results
Exclusive Top-down approach to rate regulation
  • Article
  • 02 Oct 2024
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.
Exclusive The scoop on connecting sustainability and finance: corporate reporting and disclosure
  • Article
  • 02 Oct 2024
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.
Exclusive CSRD compliance: where are we now?
  • Article
  • 19 Sep 2024
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.
Exclusive Periodic Review 2024: what’s new for preparers
  • Article
  • 06 Sep 2024
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.
Five-step revenue recognition model: what you need to know
  • Article
  • 03 Jul 2024
The Financial Reporting Council has issued its latest round of periodic review amendments to UK GAAP. Among the changes is the introduction of a comprehensive five-step model for revenue recognition. Georgina Chalk looks at the five steps in closer detail.
Exclusive Bringing leases on balance sheet: what you need to know
  • Article
  • 03 Jul 2024
As part of the Periodic Review 2024, the Financial Reporting Council has issued major amendments to Section 20 Leases of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The amendments will see lessees capture most leases on their balance sheet. Fahad Asgar looks at some of the detail.
Exclusive Integrating nature into corporate reporting
  • Article
  • 03 Jul 2024
Toby Roxburgh discusses why you should start to prepare for nature-related reporting and how the Taskforce on Nature-related Financial Disclosures can help.
Exclusive New IFRS Accounting Standard to aid analysis of financial performance
  • Article
  • 10 May 2024
IFRS 18 will give investors more transparent and comparable information about companies’ financial performance and support better investment decisions. Nick Anderson explains the new standard.
Exclusive Companies House reform: first changes introduced
  • Article
  • 09 May 2024
On 4 March 2024, the first set of measures to be rolled out by Companies House under the Economic Crime and Corporate Transparency Act 2023 came into effect. Fahad Asgar looks at the changes, how they contribute to tackling economic crime and how they fit in with the other upcoming changes.
Exclusive 2024 UK Corporate Governance Code: what’s different?
  • Article
  • 03 Apr 2024
Victoria Geroe examines what has and hasn’t changed in the 2024 edition of the FRC’s UK Corporate Governance Code and accompanying guidance.
Displaying 1-10 of 18 results