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New IFRS Accounting Standard to aid analysis of financial performance
IFRS 18 will give investors more transparent and comparable information about companies’ financial performance and support better investment decisions. Nick Anderson explains the new standard.
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Companies House reform: first changes introduced
On 4 March 2024, the first set of measures to be rolled out by Companies House under the Economic Crime and Corporate Transparency Act 2023 came into effect. Fahad Asgar looks at the changes, how they contribute to tackling economic crime and how they fit in with the other upcoming changes.
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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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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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Latest content
Daily bulletin highlights
IASB publishes IFRS 19
- 10 May 2024
The IASB’s voluntary new IFRS Accounting Standard, IFRS 19, aims to simplify the group reporting process for eligible subsidiaries.
Corporate data: a new type of intangible
- 08 May 2024
Research by ICAEW and the China Accounting Standard Committee highlights the challenges of accounting for corporate data resources and suggests a new framework for their treatment in financial statements.
A-Track: €11m nature project launched
- 07 May 2024
Ambitious four-year project will help to align decision-making by businesses and governments with the transition to a nature-positive economy.
The archives
Browse corporate reporting news and opinion from 2022 and earlier, in the form of the 'By All Accounts' magazine.