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By All Accounts

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

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Climate transparency in financial reporting

Justin Bazalgette, Senior Engager for EOS at Federated Hermes Limited, explains investors are demanding greater transparency on how climate commitments shape corporate financial statements. With new global reporting standards raising the bar, companies and auditors face mounting pressure to show how climate risks are factored into valuations – or risk losing investor trust.
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UKEB invites engagement on the draft endorsement assessment of IFRS 19

Stakeholders are invited to submit comments on the [Draft] Endorsement Criteria Assessment ([Draft] ECA) of IFRS 19 Subsidiaries without Public Accountability: Disclosures, published on 28 November 2025.
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ICAEW’s take on the draft UK Sustainability Reporting Standards

Georgina Chalk, Technical Manager in ICAEW’s Corporate Reporting Faculty, takes a closer look at ICAEW’s responses to the UK Government’s three recent sustainability-related consultations, focusing on the draft UK Sustainability Reporting Standards consultation.
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Nature-related reporting: the next big chapter in the global baseline

Toby Roxburgh, ICAEW’s Sustainability Manager for Nature & Biodiversity, explores the growing investor demand for high‑quality nature‑related information and how this has led the ISSB to begin nature-related standard-setting on biodiversity and ecosystems in response.
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Introducing the Modernisation of Corporate Reporting

With the UK government announcing its focus on streamlining and modernising corporate reporting, Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, sets out its plans, clarifying what happened to the non-financial reporting review and explaining how ICAEW members’ views will influence changes.
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Corporate Reporting Q&A: January 2026

  • Helpsheets and support
  • 05 Jan 2026
  • Technical Advisory Services
ICAEW’s Technical Advisory Service offers answers to some questions relating to UK GAAP, including whether to correct a material prior period error in the current year, how to handle related party disclosures and if demolition and site preparation costs can be capitalised.
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Technical round-up: January 2026

  • Article
  • 13 Jan 2026
  • ICAEW
Latest developments include: UKEB endorses IFRS 18 for use in the UK; IASB illustrative examples on reporting uncertainties; ISSB targeted amendments to IFRS S2 and the latest FRC thematic review.
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Daily bulletin highlights

FRC issues amendments to FRS 102 and FRS 105
  • 02 Mar 2026
Revisions to FRS 102 have been published that are relevant to preparers that choose to adapt the formats of the financial statements, alongside clarifications to the Periodic Review 2024 amendments relevant to all UK GAAP preparers.
Sustainability disclosures by listed companies set to evolve
  • 09 Feb 2026
The Financial Conduct Authority is consulting on replacing the current climate disclosure rules for listed companies with requirements to report against UK Sustainability Reporting Standards.
Charities SORP announced: what’s changed?
  • 02 Jan 2026
Key changes to the Charities SORP include a three-tier reporting regime with increased disclosure and presentation requirements for larger charities. Changes to lease accounting and income recognition will present the greatest challenges.
2026: Changes to accounting standards and more
  • 01 Jan 2026
Whether you prepare accounts under UK GAAP or IFRS Accounting Standards, 2026 will bring new standards that accountants in business and practice need to prepare for. Plus, the UK government will be conducting a holistic review of the entire annual report.
2026: ICAEW experts look ahead
  • 01 Jan 2026
ICAEW experts preview what lies ahead for accountancy, business and the economy in 2026. Find out what we think will happen in the fields of audit and assurance, corporate finance, corporate governance, corporate reporting, sustainability and tax.
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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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