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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.

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It’s time to raise the threshold

Following its call for evidence on non-financial reporting, the UK government has announced plans to lift the monetary company size thresholds from October 2024 – a measure called for in ICAEW’s response to the review. Sally Baker considers the implications.
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How accounting rules are hindering the green energy revolution

Kern Roberts explains why amendments to IFRS 9 are being considered to address current accounting challenges for power purchase agreements.
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2024 UK Corporate Governance Code: what’s different?

Victoria Geroe examines what has and hasn’t changed in the 2024 edition of the FRC’s UK Corporate Governance Code and accompanying guidance.
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International news: April 2024

  • Article
  • 03 Apr 2024
  • ICAEW
The latest international news, including sustainability legislation in Europe; climate disclosure standards in Australia and New Zealand; and the effects of higher interest rates in the US.
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Technical round-up: April 2024

  • Helpsheets and support
  • 03 Apr 2024
  • Alison Bonathan
The latest technical developments in corporate reporting, including changes to UK law under the Economic Crime and Corporate Transparency Act and the issue of the final periodic review amendments to UK GAAP.
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Daily bulletin highlights

Summary of IPSASB March 2024 meeting
  • 12 Apr 2024
The International Public Sector Accounting Standards Board (IPSASB) held their first meeting of the year in New York with a number of interesting projects to report back on, including sustainability reporting and presentation of financial statements.
TPT publishes guidance on securing transition finance
  • 11 Apr 2024
Expert body’s final batch of advice provides companies in every sector with insights on how to attract investment to support their journey to net zero.
IASB publishes IFRS 18
  • 10 Apr 2024
The IASB’s latest IFRS Accounting Standard, IFRS 18 Presentation and Disclosure in Financial Statements, focuses on new requirements for the statement of profit or loss.
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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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