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Displaying 1-21 of 21 results
Exclusive
Key financial reporting issues for the 2022/23 reporting season
- 18 Jan 2023
The impact of current economic conditions on the upcoming reporting season and areas where improvements are expected.
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Preparing for the 2022 23 reporting season
- 13 Jan 2023
Issues to consider when preparing narrative reports in the upcoming reporting season.
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Reviewing the IFRS for SMEs
- 11 Jan 2023
Proposals to amend the IFRS for SMEs and the potential consequences for UK GAAP.
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Ukraine and beyond
- 01 Jul 2022
Considering the financial reporting implications of the war in Ukraine.
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Influencing the goodwill debate
- 04 Jul 2022
Highlighting the UK Endorsement Board’s recent research project on the subsequent measurement of goodwill.
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Disclosing supplier finance arrangements
- 04 Jul 2022
Are the IASB's proposed new disclosures about supplier finance arrangements unnecessarily complex?
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Reporting issues for preparers in the 2021/22 season
- 06 Jan 2022
Examining the key issues for IFRS reporters in the 2021/22 reporting season.
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Changes on the horizon
- 06 Jan 2022
Summarising potential upcoming changes in financial and non-financial reporting.
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Improving reporting to meet investors' needs
- 06 Jan 2022
Highlighting the work of the Financial Reporting Lab and its latest resources.
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Risk reporting: time to close the gap?
- 06 Jan 2022
Considering investors' needs when reporting risks and uncertainties and how they can be met.
Prof Dr Andreas Barckow - man on a mission
- 07 Jul 2021
An interview with Professor Dr Andreas Barckow, incoming Chair of the International Accounting Standards Board.
Exclusive
2020/21 reporting season
- 01 Jan 2021
Considering the impact of COVID-19, Brexit and other pervasive issues on financial statements in the current reporting season.
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General Presentation and Disclosures
- 30 Dec 2020
Highlighting different perspectives on the IASB's Exposure Draft, starting with ICAEW's views.
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Insurance Contracts for non-insurers
- 01 Feb 2021
Explaining the relevance of the new insurance accounting standard, IFRS 17, to non-insurers.
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Reverse factoring
- 01 Jul 2020
The financial reporting implications of entering into reverse factoring arrangements.
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General presentations and disclosures
- 11 Jun 2020
Exploring the key proposals for a new accounting standard to govern the structure of financial statements.
Exclusive
IFRS 16 Leases - tackling the practicalities
- 18 Jun 2019
Avni Mashru discusses the impact of bringing leases on balance sheet under IFRS 16.
Exclusive
IFRS 9 and 15 implementation - how did it go?
- 30 Jun 2019
A panel of experts discuss their views on how first-time implementation of IFRSs 9 and 15 went.
IFRS 16 Leases
- 23 Dec 2024
IFRS 16 Leases prescribes a single lessee accounting model that requires the recognition of asset and corresponding liability for all leases with terms over 12 months unless the underlying asset is of low value. Lessors apply a two-model approach.
Back issues
- 24 May 2022
Access previous editions of By All Accounts, the Corporate Reporting Faculty's twice-yearly magazine, providing analysis from experts on a range of issues.
Moving to IFRS reporting: seven lessons learned from the European experience
- 26 May 2015
- PDF (366kb)
The report aims to provide practical insights and recommendations for policy-makers, regulators, standard-setters and other interested parties in jurisdictions that have recently adopted IFRS, or are considering introducing or extending the application of IFRS reporting.
Displaying 1-21 of 21 results