Cover Story: Walls come tumbling down
Our cover story is freely available. To access the features below and more exclusive content join the Financial Reporting Faculty.
Open to interpretation
The work of the IFRS Interpretations Committee and the impact of its agenda decisions.
Key issues for the 2022/23 reporting season
The impact of current economic conditions on the upcoming reporting season and areas where improvements are expected
Preparing for the 2022/23 reporting season – non-financial reporting issues
Issues to consider when preparing narrative reports in the upcoming reporting season.
Climate-related reporting in FRS 102 financial statements
Reviewing the IFRS for SMEs
Proposals to amend the IFRS for SMEs and the potential consequences for UK GAAP.
Companies House reform – the current state of play
An update on transformation of the UK company register.
Companies House reform – a credit reference agency’s perspective
Why credit reference agencies welcome the proposed changes to the filing requirements for small and micro-entities.
Audit and corporate governance reform: what to expect
How the key proposals impact corporate reporting.
Climate reporting: a progress report
Reflecting on what was achieved during the 2021/22 reporting season.
ESG and net zero: laying the foundations
Introducing two recent reports from the FRC Lab.