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By All Accounts

A collection of topical features and opinion pieces on corporate reporting, plus all the latest news and developments.

Featured articles

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Five-step revenue recognition model: what you need to know

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.
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Bringing leases on balance sheet: what you need to know

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.
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Integrating nature into corporate reporting

Toby Roxburgh discusses why you should start to prepare for nature-related reporting and how the Taskforce on Nature-related Financial Disclosures can help.
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International news: July 2024

  • Helpsheets and support
  • 03 Jul 2024
  • ICAEW
Our regular look at corporate reporting globally, including sustainability reporting for SMEs in Europe; ESG in Vietnam and business combinations in Japan.
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Technical round-up: July 2024

  • Helpsheets and support
  • 03 Jul 2024
  • Fahad Asgar
Fahad Asgar summarises the latest technical developments in corporate reporting, internationally and in the UK, including new requirements for financial statements under IFRS 18 and IASB’s review of accounting for intangibles.
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Latest content

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Daily bulletin highlights

Burden of reporting puts investor relationships at risk
  • 20 Jun 2024
The volume and breadth of reporting is smothering the critical dialogue between corporates and investors, experts warn.
Interoperability: new guidance highlights overlaps between ISSB and ESRS
  • 11 Jun 2024
Joint paper from IFRS Foundation and EFRAG arms preparers of sustainability reports with practical advice on how to comply with both sets of standards at once and reduce reporting burden.
Free CPD: FRS 102
  • 10 Jun 2024
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland has seen several, relatively minor, amendments since being introduced in 2015. More significant changes, however, take effect from January 2026 following the second, comprehensive, periodic review of the standard. This article will help you find free CPD-verifiable content that will bring you up to speed.
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The archives

Browse corporate reporting news and opinion from 2022 and earlier, in the form of the 'By All Accounts' magazine.

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