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Viewpoints on the news during February 2020

Opinions and news analysis, covering the worlds of business and accountancy.

5MLD proposal: new rules to extend TRS

HM Treasury has published its consultation on the extension of the Trust Registration Service (TRS) as required under the Fifth Money Laundering Directive (5MLD).

Presentation of financial statements – a new IFRS on the horizon

19 February 2020: in December 2019, the IASB issued extensive proposals which aim to improve how information is communicated in the financial statements, with a particular focus on the statement of profit or loss, writes Sarah Dunn, Technical Manager in ICAEW's Financial Reporting Faculty.

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