Displaying 1-10 of 38 results
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2024 UK Corporate Governance Code: what’s different?
- Article
- 03 Apr 2024
Victoria Geroe examines what has and hasn’t changed in the 2024 edition of the FRC’s UK Corporate Governance Code and accompanying guidance.
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How accounting rules are hindering the green energy revolution
- Article
- 03 Apr 2024
Kern Roberts explains why amendments to IFRS 9 are being considered to address current accounting challenges for power purchase agreements.
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It’s time to raise the threshold
- Article
- 03 Apr 2024
Following its call for evidence on non-financial reporting, the UK government has announced plans to lift the monetary company size thresholds from October 2024 – a measure called for in ICAEW’s response to the review. Sally Baker considers the implications.
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Introducing the Taskforce on Nature-related Financial Disclosures
- Article
- 05 Jan 2024
With nature loss becoming as much of a concern as climate change, Alison Dundjerovic highlights a new disclosure framework for organisations seeking to act on nature-related risks and explains how it fits in with current and future sustainability standard-setting initiatives.
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No insight for investors from equity accounting
- Article
- 05 Jan 2024
The underlying rationale and conceptual basis for the equity method of accounting for investments in associates is unclear and, as Steve Cooper explains, not particularly helpful for investors. Perhaps it is time for a re-think?
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Non-compliance with laws and regulations: the impact on preparers
- Article
- 05 Jan 2024
Katharine Bagshaw explains how all preparers of accounts are set to be affected by proposals amending the consideration of laws and regulations in an audit.
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Taking a materiality mindset during year-end
- Article
- 05 Jan 2024
Karlien Conings, from the Financial Reporting Council’s Lab, explores tips for using materiality to produce better, not more, reporting.
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Changes to accounts preparation and filing requirements
- Article
- 05 Jan 2024
As well as measures to tackle economic crime, the Economic Crime and Corporate Transparency Act aims to support economic growth by improving information held on the UK companies register. Sally Baker explains the changes the Act will bring in the coming years.
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Planning for the 2023-4 reporting season
- Article
- 05 Jan 2024
Against a backdrop of continuing economic and geopolitical uncertainty, Sally Baker highlights areas of particular relevance for the upcoming reporting season.
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Climate change: mission transition
- Article
- 06 Oct 2023
What are the latest developments in disclosures on climate transition plans? Alison Dundjerovic provides an overview.
Displaying 1-10 of 38 results