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Five-step revenue recognition model: what you need to know
The Financial Reporting Council has issued its latest round of periodic review amendments to UK GAAP. Among the changes is the introduction of a comprehensive five-step model for revenue recognition. Georgina Chalk looks at the five steps in closer detail.
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Bringing leases on balance sheet: what you need to know
As part of the Periodic Review 2024, the Financial Reporting Council has issued major amendments to Section 20 Leases of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The amendments will see lessees capture most leases on their balance sheet. Fahad Asgar looks at some of the detail.
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Integrating nature into corporate reporting
Toby Roxburgh discusses why you should start to prepare for nature-related reporting and how the Taskforce on Nature-related Financial Disclosures can help.
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International news: July 2024
- Helpsheets and support
- 03 Jul 2024
- ICAEW
Our regular look at corporate reporting globally, including sustainability reporting for SMEs in Europe; ESG in Vietnam and business combinations in Japan.
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Technical round-up: July 2024
- Helpsheets and support
- 03 Jul 2024
- Fahad Asgar
Fahad Asgar summarises the latest technical developments in corporate reporting, internationally and in the UK, including new requirements for financial statements under IFRS 18 and IASB’s review of accounting for intangibles.
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Latest content
Daily bulletin highlights
IASB agrees Management Commentary Practice Statement revisions
- 09 Jul 2024
The International Accounting Standards Board will update the Practice Statement to pave way for more integrated financial and non-financial reporting in the future.
ISSB announces two-year work plan
- 08 Jul 2024
The ISSB has announced that it has embarked on its two-year work plan, plus some additional developments regarding its strategic relationships that promise ‘further harmonisation’ of the disclosure landscape.
Burden of reporting puts investor relationships at risk
- 20 Jun 2024
The volume and breadth of reporting is smothering the critical dialogue between corporates and investors, experts warn.
The archives
Browse corporate reporting news and opinion from 2022 and earlier, in the form of the 'By All Accounts' magazine.