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By All Accounts

A collection of topical features and opinion pieces on corporate reporting, plus all the latest news and developments.

Featured articles

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Proposed amendments to UK GAAP – time to embrace the change?

Eddy James talks to Danielle Stewart OBE, partner and Head of Financial Reporting at RSM, about proposed amendments to UK GAAP.
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Periodic review results in proposals for major changes to UK GAAP

Stephen Maloney summarises the key proposals arising from the periodic review of FRS 102 and other UK standards.
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Small businesses beware – FRS 102 changes may require additional disclosures

Simon Kettlewell explains how proposed changes to FRS 102 are likely to affect the millions of UK small businesses that take advantage of the reduced disclosures set out in Section 1A of the standard.
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International news: April 2023

  • Helpsheets and support
  • 04 Apr 2023
  • Susanna Di Feliciantonio, Samir Bitar FCA
This month’s news from across the globe takes a look at where corporate reporting in Europe is heading, and finds growing support for changes to the IFRS for SMEs in the UAE.
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Technical round-up: April 2023

  • Helpsheets and support
  • 04 Apr 2023
  • Eddy James
Eddy James’s review of the latest technical developments in corporate reporting includes IASB proposals for temporary relief from deferred tax accounting for ‘pillar two’ tax rules, and the ISSB’s final decisions on IFRS Sustainability Disclosure Standards.
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Daily bulletin highlights

ISSB work plan floats pathway towards integrated reporting
  • 02 Jun 2023
Consultation proposal notes that a more cohesive and efficient approach to corporate reporting would boost the quality of data available to the investment community.
New risks revealed in the traditional banking model
  • 24 May 2023
Recent events highlight that there may be new risks at play in the dynamics and the speed with which banks can fail.
SEC Commissioner: IFRS cannot lose sight of core role
  • 18 May 2023
In his only UK speech during his visit last week, the US Securities and Exchange Commission’s Mark T Uyeda stressed the importance of a focus on accounting standards in his keynote address at Chartered Accountants’ Hall.
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The archives

Browse corporate reporting news and opinion from 2022 and earlier, in the form of the 'By All Accounts' magazine.

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