This edition's cover story examines the progress in climate-related financial disclosures. International Accounting Standards Board member Nick Anderson talks to us about the year ahead for the standard-setter and the need to engage with investors. Also featured are the new s172 reporting requirements, dividend disclosures, what can be expected in the upcoming discussion paper on goodwill and impairment plus the financial reporting implications of interest rate benchmark reform.
Cover story: Heating up the debate
Our cover story is freely available. To access the features below and more exclusive content join the Corporate Reporting Faculty
Improving standards
Goodwill and impairment
Brexit a certain uncertainty
Reforming IBOR: the financial reporting impact
Future of corporate reporting
The what, why and how of corporate purpose
The European Single Electronic Format (ESEF) - one to watch
Disclosure of dividend policy and capacity
By All Accounts January 2020
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