ICAEW.com works better with JavaScript enabled.

Audit and reporting

Articles on audit and reporting from our leading edge monthly magazine, FS Focus.

Learning your lesson

This is exclusive item - please log in or subscribe to view this item.

Assurance work has highlighted some areas where insurers need to improve their Solvency II documentation and processes, say Martin Watson and Alex Arterton.

Looking ahead to IFRS 9

This is exclusive item - please log in or subscribe to view this item.

Banks will need new data and techniques for forecasting expected credit losses when the revised IFRS 9 is introduced from 2018. Tony Clifford assesses the implications for risk reporting.

Moving the diversity dial

This is exclusive item - please log in or subscribe to view this item.

Calls for improvements in the detail and comparability of diversity disclosures are getting louder. Research suggests that greater executive-level commitment to public targets is needed, writes Dawn Cowie.

The ledger of the future

This is exclusive item - please log in or subscribe to view this item.

Could blockchain technology be the next step in the evolution of ledgers? Dawn Cowie speaks to Charles Cooper, managing director at R3, about the development of this technology.

When fair value drives volatility

This is exclusive item - please log in or subscribe to view this item.

New research verifies the view that fair value accounting can lead to excess stock price volatility and exaggerate the risks taken by some businesses. Dawn Cowie highlights the lessons to be learned

Countdown to IFRS 9

This is exclusive item - please log in or subscribe to view this item.

How should the banks be preparing for IFRS 9? Zsuzsanna Schiff and Philippa Kelly take a look

Blockchain will transform the role for audit

This is exclusive item - please log in or subscribe to view this item.

EY’s assurance head highlights the potential of Blockchain technology to revolutionise financial reporting and audit.

Audit of Banks Five Years On

This is exclusive item - please log in or subscribe to view this item.

ICAEW has been pushing for market-led improvements in bank and auditor reporting. The past five years have seen progress, but auditors need to do more to build confidence in the financial system.

One to watch: IFRS 15

This is exclusive item - please log in or subscribe to view this item.

The potential impact of the new accounting standard will be huge. Deloitte's Francesco Nagari explains which firms are most exposed and why.

Scare tactics and reassurance

This is exclusive item - please log in or subscribe to view this item.

The third annual joint ICAEW and IFRS Foundation conference marked just over 800 days to 1 January 2018, the effective date of IFRS 9 Financial Instruments. The day focused specifically on the implementation of impairment requirements

Showing 10 of 20 items