By All Accounts | July 2021
Professor Dr Andreas Barckow, incoming Chair of the IASB talks to us about his vision for standard-setter. The proposals of the BEIS White Paper on audit and corporate governance reform and their impact on reporting are explored. This edition also covers s172(1) reporting for private companies, the next periodic review of UK GAAP, whether sustainable cost accounting might help address the climate challenge and the financial reporting challenge of Bitcoin for investors plus more.
Cover story: Interview with Dr Andreas Barckow
An interview with Prof Dr Andreas Barckow, incoming Chair of the IASB plus the audit reform White Paper proposals, UK GAAP's next periodic review and more.
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Periodic review of UK GAAP
As the FRC embarks on the next comprehensive review of FRS 102, this article highlights areas of potential change.
BEIS White Paper: a rare opportunity for reform
Exploring the proposals of the BEIS White Paper on corporate governance and audit reform and their impact on reporting.
Speeding towards a net-zero world
Could sustainable cost accounting help the transition to a net-zero economy?
Private companies: s172(1) statements and dividends
A structured approach to assist private companies in preparing their s172(1) statement and highlighting ICAEW's guide on paying dividends.
Filing accounts: all change?
Highlighting the key proposals for changes to the filing of accounts.
Issuing grants and financial guarantees - a public sector perspective
Public sector perspective issuing grants and guarantees.
Bitcoin: the financial reporting challenge for investors
Why the accounting for cryptocurriencies isn't helping investors and is it time for standard-setters to act?
A new reality for corporate reporting?
Exploring how virtual and augmented reality might transform corporate communication.