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Auditing and corporate reporting resources on the Ukrainian conflict

With the crisis in Ukraine escalating, the impact on audit and corporate reporting is becoming more pronounced. On this page we bring together articles and guidance on audit and corporate reporting.

Audit implications

Displaying 1-6 of 6 results
Exclusive Ukraine: group audits
  • Article
  • 05 May 2022
Group auditors with overseas component auditors face particular challenges because of the Ukraine crisis. This Audit and Assurance Faculty guidance explores the issues – including ISA UK 600 requirements – and their implications.
Ukraine crisis: where does your auditor stand?
  • Article
  • 28 Mar 2022
Understanding your auditor’s Russian trading position is key to audit committees managing potential reputation and sanction risks, experts warn.
Ukraine crisis: the impact on group auditors
  • Article
  • 24 Mar 2022
UK group auditors with overseas component auditors face several challenges and issues in light of the Ukraine conflict.
Guide to the impact of the war in Ukraine on group auditors
  • Helpsheets and support
  • 24 Mar 2022
This guide explores issues faced by UK group auditors with overseas component auditors in light of the Ukraine conflict.
Audit guidance in response to Ukraine crisis
  • Report
  • 17 Mar 2022
No one can fail to be appalled by the actions of the Russian Government and the awful situation for Ukraine and its people. Although insignificant in comparison, many ICAEW regulated audit firms will face some challenges and difficult decisions as a result.
War in Ukraine: the auditing implications
  • Article
  • 15 Mar 2022
The tragic circumstances in Ukraine mean that for many, there are much more important issues at hand and the possibility of ‘business as usual’ is not realistic, including carrying out audits.
Displaying 1-6 of 6 results

Corporate reporting implications

Displaying 1-6 of 6 results
Exclusive By All Accounts | July 2022
  • Journal
  • 04 Jul 2022
  • PDF (1,069kb)
ISSB Vice-Chair Sue Lloyd talks to us about sustainability disclosure standards. This edition also looks at the ISSB's first two EDs, the UK's new climate-related financial disclosures, the financial reporting implications of the war in Ukraine and Companies House reform.
By All Accounts July 2022
  • Journal
  • 04 Jul 2022
ISSB Vice-Chair Sue Lloyd talks to us about sustainability disclosure standards. This edition also looks at the ISSB's first two EDs, the UK's new climate-related financial disclosures, the financial reporting implications of the war in Ukraine and Companies House reform.
Exclusive Ukraine and beyond
  • Article
  • 01 Jul 2022
Considering the financial reporting implications of the war in Ukraine.
How to distinguish adjusting from non-adjusting events after the reporting period under IAS 10
  • Helpsheets and support
  • 23 May 2022
This guide outlines factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
How to distinguish adjusting from non-adjusting post balance sheet events under UK GAAP
  • Helpsheets and support
  • 12 May 2022
This guide outlines the factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
War in Ukraine: the corporate reporting implications
  • Helpsheets and support
  • 14 Mar 2022
As the situation between Russia and Ukraine continues to develop and sanctions are imposed on Russia and Belarus, companies preparing reports and accounts need to consider how this affects their business and the consequences for their financial and non-financial reporting.
Displaying 1-6 of 6 results