Displaying 1-10 of 47 results
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UK SRS: A new chapter for UK sustainability reporting
- Article
- 08 Apr 2026
With the government’s release of the first two UK Sustainability Reporting Standards, organisations can now choose to voluntarily adopt a dedicated UK sustainability reporting framework. Kate Beeston, Technical Manager within the ICAEW’s Corporate Reporting Faculty, examines the new standards and considers what they could mean for companies across the UK.
Exclusive
Inside the SORP-making process
- Article
- 31 Mar 2026
As a result of developments including the Periodic Review 2024 amendments to FRS 102, a range of changes to sector-specific SORPs have also been made. Alison Bonathan, Corporate Reporting Faculty Technical Manager, takes a closer look at the often-misunderstood SORP-making process.
FRS 102 changes: are you ready for the corporation tax impact?
- Article
- 23 Mar 2026
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.
Exclusive
Accounts filing changes hit pause
- Article
- 11 Mar 2026
Companies House has confirmed that changes to filing requirements will not be taking effect from 1 April 2027 and that companies will receive at least 21 months’ notice to prepare. Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, brings you up to speed with implementation of the Economic Crime and Corporate Transparency Act 2023.
Introducing the Modernisation of Corporate Reporting
- Article
- 19 Feb 2026
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.
Exclusive
Nature-related reporting: the next big chapter in the global baseline
- Article
- 11 Feb 2026
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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Climate transparency in financial reporting
- Article
- 06 Jan 2026
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.
Exclusive
UKEB invites engagement on the draft endorsement assessment of IFRS 19
- Article
- 09 Dec 2025
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
- Article
- 10 Nov 2025
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.
Exclusive
Accounting for environmental agreements
- Article
- 10 Nov 2025
As environmental obligations reshape land use and development, new corporate reporting challenges are emerging. Kate Hardy, Director at Albert Goodman, examines the key accounting principles relevant to biodiversity and nutrient neutrality agreements.
Displaying 1-10 of 47 results