This guide outlines the factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.

This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.

In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.

A guide to the accounting implications of changes to contracts with customers as a result of the pandemic.

This short guide outlines the accounting implications of contract modifications to financial liabilities together with an illustrative example.

This guide outlines factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.

This webinar explores common modification scenarios and explains their accounting implications.

This guide helps non-insurers determine whether, and to what extent, they may be affected by the standard.

Factors to consider when doing a going concern assessment and the practical implications for financial reporting.

Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.