Corporate Reporting Faculty highlights
Exclusive
IFRS 17 Insurance Contracts for non-insurers – do you have contracts that fall within its scope?
- Helpsheets and support
- 20 Feb 2023
This guide helps non-insurers determine whether, and to what extent, they may be affected by the standard.
Exclusive
Planning for the 2022/23 reporting season
- Helpsheets and support
- 08 Dec 2022
This guide sets out the areas of reporting that may require more attention than in previous years. It also considers the impact of an uncertain economic environment on the accounts.
Exclusive
How high inflation impacts accounting
- Article
- 05 Dec 2022
As inflation increases after a sustained period of low inflation, companies are now having to consider the impact high inflation has on their financial reporting and related uncertainties.
Exclusive
Going concern considerations – a guide for FRS 102 preparers
- Helpsheets and support
- 06 Sep 2022
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations – a guide for FRS 105 preparers
- Helpsheets and support
- 06 Sep 2022
Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.
Exclusive
Going concern considerations - a guide for IFRS reporters
- Helpsheets and support
- 06 Sep 2022
This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.
Improvement needed on discount rates disclosures, FRC warns
- Article
- 16 Jun 2022
The regulator’s latest thematic review identifies common challenges in the reporting of discount rates based on analysis of annual reports.
Exclusive
Financial instruments: FRS 102 factsheet
- Helpsheets and support
- 03 Jan 2023
- PDF (500kb)
Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.
Latest news and insights
IASB issues amendments to IFRS 9 and IFRS 7
- Article
- 15 Jan 2025
The International Accounting Standards Board has amended IFRS 9 and IFRS 7 to address accounting for nature-dependent electricity contracts.
Help shape IFRS 18 in the UK and improve cash flow statements
- Article
- 14 Jan 2025
ICAEW invites practitioners to share their views on the endorsement of IFRS 18 in the UK and how the statement of cash flows could be improved.
Willow Review aims to boost SMEs’ sustainability know-how
- Article
- 14 Jan 2025
Following the recent launch of an independent review to help small businesses get to grips with sustainability, Co-Chair Michelle Ovens CBE outlines the project’s drive and focus.
A4S unveils guide on making business case for nature
- Article
- 10 Jan 2025
The first in a new series of guides from Accounting for Sustainability urges finance teams to highlight nature as the foundation on which all companies depend to create value.
Advisory committee recommends UK adoption of IFRS S1 and S2
- Article
- 20 Dec 2024
The UK Sustainability Disclosure Technical Advisory Committee is to recommend UK adoption of IFRS S1 and IFRS S2 with minimal amendments.
Chart of the week: Commonwealth of Australia balance sheet
- Article
- 20 Dec 2024
Our chart this week heads down under for some warmer weather and to take a look at the Australian federal government balance sheet in its recently published consolidated financial statements for the year ended 30 June 2024.
The challenges of CSRD compliance
- Article
- 19 Dec 2024
As sustainability reporting requirements under the EU’s CSRD are rolled out, we look at how companies, member states and regulatory bodies are preparing for implementation.
ESG reporting now ‘business as usual’ for top companies
- Article
- 17 Dec 2024
KPMG’s global survey reveals that 95% of the world’s biggest corporations are now publishing carbon targets, while more than half have a sustainability leader.
