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By All Accounts | January 2022

With a theme of sustainability reporting, this edition contains a nutshell guide to recent developments, a practical guide to implementing the TCFD recommendations and articles on climate-risk in financial statements. Other topical issues for the 2021/22 reporting season are also highlighted, including risk reporting. The complexities of preparing an annual report and ways they can be resolved are covered. Plus a look at the changes that are coming over the horizon for corporate reporting.

The January 2022 digital edition is accessible to all ICAEW members and members of ICAEW’s Sustainability and Climate Change Community.

Reporting issues for preparers in the 2021/22 season
Examining the key issues for IFRS reporters in the 2021/22 reporting season.

Changes on the horizon
Summarising potential upcoming changes in financial and non-financial reporting.

A nutshell guide to sustainability reporting
Helping companies understand the developments in sustainability reporting that they need to know about.

A practical guide to TCFD
Sharing some practical tips to help you start implementing the recommendations of the Task Force on Climate-related Financial Disclosures.

Reflecting climate risk in financial statements
Explaining why incorporating climate risk in financial statements is so vital.

Accounting for climate under FRS 102
How the FRC is helping drive improved reporting in ESG matters.

Digitally connecting financial and sustainability reporting
The importance of a digital mindset in connecting sustainability and financial reporting.

The Lab: Driving improved corporate reporting to help meet investors' needs 
Highlighting the work of the Financial Reporting Lab and its latest resources.

Risk reporting: time to close the gap?
Considering investors' needs when reporting risks and uncertainties and how they can be met.

Overcoming the challenges faced when preparing the annual report
A preparer's perspective on the complexities involved and the ways to resolve them.

By All Accounts January 2022

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