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By All Accounts

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

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A closer look at the changes to UK GAAP affecting small entities

Small entities reporting under Section 1A of FRS 102 face several new requirements following the Periodic Review 2024 amendments. Beyond the accounting changes for revenue and leases, we take a closer look at the revised disclosure requirements.
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UKEB five years in: ‘we’re blessed – investors are engaged’

Paul Lee, Chair of the UK Endorsement Board, discusses its achievements since its 2021 inception, and its priorities over the next five years.
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Bringing leases on balance sheet: common pitfalls and issues

With the changes to lease accounting under FRS 102 now effective, this article, prepared by ICAEW’s Technical Advisory Service and Corporate Reporting Faculty, highlights some of the common practical issues preparers encounter on initial application.
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A new model for corporate reporting for the age of AI

In anticipation of the UK Government reconsidering its corporate reporting framework, Claire Bodanis, Founder and Director of Falcon Windsor, has developed her own thoughts on a new model for the AI era – one that rethinks the annual report from first principles and restores the essential distinction between disclosures and commentary.
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FRS 102 changes: are you ready for the corporation tax impact?

With the Periodic Review 2024 amendments to FRS 102 now effective, Laura Hay, Tax Manager at Johnston Carmichael, outlines the key corporation tax implications that entities need to be aware of.
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Modernising corporate reporting: an introduction

With the UK government focusing on modernising corporate reporting, Sally Baker, ICAEW’s Corporate Reporting & Governance Director, 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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Daily bulletin highlights

FCA finalises UK SRS reporting rules
  • 07 Oct 2026
Following a consultation period, the Financial Conduct Authority has finalised rules requiring in-scope listed companies to report against UK Sustainability Reporting Standards on a ‘comply or explain’ basis.
Reporting quality continues to improve in 2025/2026
  • 05 Oct 2026
The latest Annual Review of Corporate Reporting by the Financial Reporting Council shows a further reduction in reviews raising substantive questions and a shrinking of the quality gap between FTSE 350 reporting and those of other companies.
What is the FRC’s Corporate Reporting Review?
  • 21 Sep 2026
In addition to its monitoring responsibilities, the FRC’s Corporate Reporting Review (CRR) function plays an important role in improving the quality, clarity and credibility of UK corporate reporting.
Modernising corporate reporting: your chance to shape the future
  • 17 Sep 2026
The government’s plans to simplify the UK’s corporate reporting regime are the most significant in a generation and cover almost every aspect of the annual report. ICAEW is urging members to share their views and help shape what the rules will look like.
Government consults on sweeping reforms to modernise corporate reporting
  • 07 Sep 2026
The government has launched its wide‑ranging review of the UK’s corporate reporting framework, the outcome of which will reshape annual reports and impact companies of all sizes.
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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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