Displaying 1-10 of 23 results
Why sustainability reporting standards matter
- Article
- 29 Nov 2024
As the world has woken up to the climate crisis, so a proliferation of sustainability reporting standards has emerged. In a recent report, ICAEW maintains that now is the time to take stock of what’s gone before and shape sustainability standard setting so that it can achieve its stated purpose.
A framework for successful sustainability standard setting
- Article
- 29 Nov 2024
As new standards are introduced to help businesses quantify their impact on people and the planet, the more vital it becomes that all standard-setters build from a consistent base, says Jeremy Nicholls, a contributor to ICAEW’s thought leadership report, ‘Shaping sustainability standard setting’.
Navigating the sustainability reporting standard setting landscape
- Article
- 29 Nov 2024
Chris Nobes, a member of the steering group that oversaw the production of the ICAEW thought leadership report, ‘Shaping sustainability standard setting’, guides stakeholders through this complex area.
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Top-down approach to rate regulation
- Article
- 02 Oct 2024
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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The scoop on connecting sustainability and finance: corporate reporting and disclosure
- Article
- 02 Oct 2024
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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CSRD compliance: where are we now?
- Article
- 19 Sep 2024
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
- Article
- 06 Sep 2024
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.
Five-step revenue recognition model: what you need to know
- Article
- 03 Jul 2024
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
- Article
- 03 Jul 2024
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
- Article
- 03 Jul 2024
Toby Roxburgh discusses why you should start to prepare for nature-related reporting and how the Taskforce on Nature-related Financial Disclosures can help.
Displaying 1-10 of 23 results