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By All Accounts

Exploring corporate reporting trends to help you navigate our changing profession.

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CSRD compliance: where are we now?

The first wave of companies subject to the EU’s Corporate Sustainability Reporting Directive must comply with new sustainability reporting requirements from 2024 onwards. Based on insights gained at an ICAEW round-table event, Kate Beeston takes a look at how companies, member states and regulatory bodies are preparing for implementation.
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Periodic Review 2024: what’s new for preparers

The Periodic Review 2024 amendments are the most significant changes to UK GAAP since the introduction of FRS 102 and FRS 105. As preparers start to familiarise themselves with the amendments, the FRC’s Stephen Maloney highlights how stakeholder feedback helped shape the key changes.
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The scoop on connecting sustainability and finance: corporate reporting and disclosure

Aimed at enabling organisations make the transformative changes needed to create the link between sustainability and financial information, transformation expert David Wray has co-authored a new publication for ICAEW.
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Top-down approach to rate regulation

Seema Jamil-O’Neill from the UK Endorsement Board provides historical context behind the IASB’s proposals to address problems in the rate-regulated sector, the impact on UK entities and how an alternative approach could be developed.
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International news: October 2024

  • Helpsheets and support
  • 02 Oct 2024
  • ICAEW
Our regular look at corporate reporting globally, including tax transparency in Australia; sustainability disclosure in Japan; and the CSRD being signed into law in Ireland.
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Technical round-up: October 2024

  • Helpsheets and support
  • 02 Oct 2024
  • Fahad Asgar
Fahad Asgar summarises the latest technical developments in corporate reporting, including amendments to the equity method, examples to illustrate how to apply IFRS Accounting Standards to climate-related and other uncertainties, sustainability reporting updates and interoperability guidance, plus consultations on going concern guidance and the future of UK digital reporting.
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Daily bulletin highlights

Sustainability assurance market faces quality and regulatory challenges
  • 21 Oct 2024
Initial findings from an FRC study highlight market immaturity, quality inconsistencies and the need for a clear regulatory framework, against a backdrop of increasing demand for sustainability assurance services.
UK company size thresholds changes to go ahead
  • 18 Oct 2024
The new government has confirmed that it will be continuing with legislation to increase company size thresholds but it will not, at this time, be taking forward proposals reducing reporting requirements for medium-sized companies.
How to prepare for UK GAAP changes
  • 17 Oct 2024
With just 15 months until implementation of most of the Periodic Review 2024 amendments to UK GAAP, the Corporate Reporting Faculty’s recent event brought faculty members together to learn about the changes and consider practical implications.
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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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