Displaying 1-10 of 30 results
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Periodic Review 2024: the changes beyond revenue and leases
- Article
- 04 Apr 2025
As accountants in business and practice prepare for the Periodic Review 2024 amendments to UK GAAP, it is important to remember that the changes aren’t just about revenue recognition and leases. Amy Trappe takes a look at the other changes affecting the financial statements.
Introducing the five-step revenue recognition model
- Video
- 04 Apr 2025
The five-step model is a new approach for UK GAAP reporters to determine how and when to recognise revenue for contracts with customers. Our new video outlines the five steps you need to know.
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Taking a simplified approach to sustainability reporting
- Article
- 04 Apr 2025
Christiana Panayidou examines the recent EU Omnibus Simplification Package, aimed at addressing sustainability reporting compliance challenges and increasing EU competitiveness.
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Integrated thinking and reporting: the path to long-term value creation
- Article
- 04 Apr 2025
Jonathan Labrey, Chief Connectivity and Integrated Reporting Officer at the IFRS Foundation, discusses the benefits of integrated thinking and reporting, and how a company can present a holistic image of creating value over time through different ‘capitals’.
Building credibility and trust in sustainability reporting and disclosure
- Article
- 23 Jan 2025
Collaboration is key when it comes to developing global sustainability reporting standards, says IAASB Chair Tom Seidenstein.
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Companies House reform: navigating identity verification changes
- Article
- 10 Jan 2025
Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline for implementation of Companies House identity verification for those setting up, running or controlling companies.
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The future of accounting for intangibles
- Article
- 02 Jan 2025
At a recent ICAEW event, senior figures from the IASB and UK Endorsement Board made a case for reforming the treatment of intangible assets – and invited members to contribute their ideas.
Why sustainability standard setting matters
- 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.
Displaying 1-10 of 30 results