Displaying 1-10 of 37 results
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The future of accountancy is here
- Article
- 24 Sep 2025
ICAEW’s Next Generation ACA has a sharper focus on sustainability, ethics and technology – preparing future Chartered Accountants to lead with confidence. Shaun Robertson, ICAEW’s Director, Education and Qualifications, explains.
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Developing a UK sustainability reporting and assurance framework
- Article
- 05 Sep 2025
The government recently held three consultations aimed at shaping the future of sustainability reporting and assurance in the UK. With the comment period now closed, this article outlines the scope and focus of each consultation and what may come next.
Cash flow statements: the direct or indirect method?
- Article
- 20 Aug 2025
As the International Accounting Standards Board embarks on a review of its cash flow statement accounting standard, accounting historian Professor Stephen A Zeff FCA (Honorary), Rice University, US, explores the use of the direct and indirect methods under different frameworks.
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UKEB seeks stakeholder engagement on the draft endorsement assessment of IFRS 18
- Article
- 04 Jul 2025
Stakeholders are invited to submit comments on the [Draft] Endorsement Criteria Assessment of IFRS 18 Presentation and Disclosure in Financial Statements published on 9 July 2025.
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UK GAAP changes in focus at ICAEW Corporate Reporting conference
- Article
- 04 Jul 2025
Experts at this year’s ICAEW Corporate Reporting Conference explored a host of changes to revenue recognition, leasing and other accounting areas. Here are some of the highlights.
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What’s changed in lease accounting?
- Video
- 20 Jun 2025
FRS 102 reporters will need to record their most significant leases on the balance sheet. This video outlines what questions need to be answered when assessing whether a contract is, or contains, a lease.
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Accounting consequences for new packaging waste disposal fees
- Article
- 20 Jun 2025
Steven Brice explores the impact of disposal fees on packaging producers following the introduction of Producer Responsibility Obligations legislation.
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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.
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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.
Displaying 1-10 of 37 results