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Other UK regulation articles

A selection of articles on other reporting issues. They are mainly from By All Accounts, the Financial Reporting Faculty's highly acclaimed bi-annual journal.

If you'd like to read the latest edition in full or explore our archive of earlier issues, you can do so by visiting our dedicated By All Accounts page.

Carillion: Reporting under the spotlight

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Kathryn Cearns OBE considers the reasons behind Carillion’s collapse, including working capital, the Financial Reporting Council’s response and the lessons it has taught to others.

A short history of the digital reporting future

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Thomas Toomse-Smith of the Financial Reporting Council’s Financial Reporting Lab looks at some of the history of digital reporting, why it hasn’t been popular and why it’s all about to change.

APMs: reflection on management

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Alison Thomas considers how companies can ensure their alternative performance measures reflect their culture in a positive light.

Good dividend disclosure

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Sue Harding looks at how practice is evolving following the Financial Reporting Lab’s recent report on what makes some disclosures about dividends more helpful than others.

Small company filing option

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Recent changes to UK company law have removed the option for small companies to file abbreviated accounts. Julia Penny explains the options now available.

Writing a new narrative

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As the UK prepares to implement a new EU directive on reporting non-financial information, Nigel Sleigh-Johnson and Sarah Dunn emphasise the importance of getting the balance right.

Distributable profits Updating the guidance

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Ken Rigelsford highlights important changes that are being made to the UK’s guidance on distributable profits in the wake of the new UK GAAP.

Dividends improved disclosure for investors

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Marian Williams and Carl Renner provide an overview of the findings of a recent Financial Reporting Lab report on dividend disclosures.

Digital filing Time to take the plunge

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Neil Butler and Jack Mansfield explain the benefits of filing your clients' accounts digitally at Companies House.

Corporate reporting the dynamics for change

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Petr Kriz and Hilde Blomme highlight some of the key points from a recent paper on the future of corporate reporting.

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