This edition features an interview with Sir Jon Thompson, Chief Executive of the Financial Reporting Council, who talks to us about the regulator's transition to the Audit, Reporting and Governance Authority as well as their current areas of focus in corporate reporting. It also contains articles on s172(1) statements, new energy and carbon reporting regulations and accounting for climate change under UK GAAP. Reverse factoring arrangements and their reporting implications, the IASB's General Presentation and Disclosures Exposure Draft, Brexit and coronavirus also all feature.
Cover story: Interview with Sir Jon Thompson
Our cover story is freely available. To access the features below and more exclusive content join the Financial Reporting Faculty
COVID-19 and financial reporting implications
Brexit takes a back seat
Energy and carbon reporting
General presentations and disclosures
Section 172(1) reporting: a co-ordinated effort
The rise of reverse factoring
Transitioning from FRS 102 Section 1A to full FRS 102
Reporting climate change and energy transition
Non-financial reporting frameworks: from confusion to cohesion
By All Accounts July 2020
Faculty members can view the whole edition.
Download By All AccountsJoin the Corporate Reporting FacultyFurther resources
Faculty resources by topic
View the Corporate Reporting Faculty’s range of resources by topic, covering UK GAAP, IFRS, non-financial reporting and UK regulation for company accounts.
View resources
Resources
Resources for faculty members.
