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By All Accounts

Exploring corporate reporting trends to help you navigate our changing profession.

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ICAEW’s take on the draft UK Sustainability Reporting Standards

Georgina Chalk, Technical Manager in ICAEW’s Corporate Reporting Faculty, takes a closer look at ICAEW’s responses to the UK Government’s three recent sustainability-related consultations, focusing on the draft UK Sustainability Reporting Standards consultation.
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Accounting for environmental agreements

As environmental obligations reshape land use and development, new corporate reporting challenges are emerging. Kate Hardy, Director at Albert Goodman, examines the key accounting principles relevant to biodiversity and nutrient neutrality agreements.
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The future of accountancy is here

ICAEW’s Next Generation ACA has a sharper focus on sustainability, ethics and technology – preparing future Chartered Accountants to lead with confidence. Shaun Robertson, ICAEW’s Director, Education and Qualifications, explains.
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Developing a UK sustainability reporting and assurance framework

The government recently held three consultations aimed at shaping the future of sustainability reporting and assurance in the UK. With the comment period now closed, this article outlines the scope and focus of each consultation and what may come next.
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Cash flow statements: the direct or indirect method?

As the International Accounting Standards Board embarks on a review of its cash flow statement accounting standard, accounting historian Professor Stephen A Zeff FCA (Honorary), Rice University, US, explores the use of the direct and indirect methods under different frameworks.
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Corporate Reporting Q&A: October 2025

  • Helpsheets and support
  • 06 Oct 2025
  • ICAEW
ICAEW’s Technical Advisory Service offers answers to some questions relating to FRS 102, including how to account for bonuses, can you use the practical expedient and the correct treatment of consultancy fees.
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Technical round-up: October 2025

  • Helpsheets and support
  • 06 Oct 2025
  • ICAEW
Latest developments include: amendments to IFRS 19; ISSB’s consultation on proposed enhancements to SASB Standards; clarification on related-party disclosures for small UK entities; and an update on changes to filing requirements.
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Daily bulletin highlights

Directors’ reports to be scrapped and more companies to be exempt from strategic reports
  • 27 Oct 2025
In a package of reforms aimed at reducing bureaucracy and supporting businesses growth, the UK government has announced plans to remove the requirement for companies to prepare a directors’ report as part of their annual report and accounts.
FRC’s corporate reporting review flags impairment as top issue
  • 06 Oct 2025
The regulator’s analysis suggests reporting quality has been maintained, with a fall in the number of restatements. However, a quality gap between the FTSE 350 and UK smaller listed companies remains.
Shaping the future of UK sustainability reporting and assurance
  • 09 Sep 2025
The UK government is consulting on three major topics that will shape the future of sustainability reporting and assurance. ICAEW sets out its initial views and invites members to share their feedback.
FRC clarifies related party disclosures for small UK entities
  • 01 Sep 2025
The Financial Reporting Council has provided clarification relating to the disclosure of directors’ remuneration by UK small entities applying the new FRS 102 Section 1A, effective from 1 January 2026.
Free CPD: FRS 102
  • 16 Jul 2025
FRS 102 is the Financial Reporting Standard applicable in the UK and Republic of Ireland. January 2026 will see changes come into effect that are the most significant since its introduction a decade ago. Access advice and support on the changes ahead.
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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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