Russell Picot talks to us about the importance of an organisation's resilience to climate risk. We tackle some of the practicalities of IFRS 16 Leases and share experiences from implementing IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers. FRS 102's top three application issues and the disclosure requirements of Section 1A are also covered in this edition.

Cover story: Beyond the numbers
Russell Picot talks about the importance of an organisation's resilience to climate risk.

IFRS 16 Leases - tackling the practicalities
Avni Mashru discusses the impact of bringing leases on balance sheet under IFRS 16.

IFRS 9 &15 implementation - how did it go?
A panel of experts discuss their views on how first-time implementation of IFRSs 9 and 15 went.

Kingman and the impact on corporate reporting
Michelle Cardwell outlines seven of Kingman's recommendations that focus on corporate reporting.

FRS 102 three ways to better quality reporting
Jake Green outlines his thoughts on FRS 102's top three application issues.

FRS 102 Section 1A - to disclose or not?
Tessa Park discusses FRS 102 Secton 1A's disclosure requirements for small entities.

Building the future
Thomas Toomse-Smith examines how technology could evolve the annual report.

Accounting for sustainable, long-term value
How SASB's new sustainability standards can help companies achieve long-term success.