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By All Accounts: July 2020

This edition features an interview with Sir Jon Thompson, Chief Executive of the Financial Reporting Council, who talks to us about the regulator's transition to the Audit, Reporting and Governance Authority as well as their current areas of focus in corporate reporting. It also contains articles on s172(1) statements, new energy and carbon reporting regulations and accounting for climate change under UK GAAP. Reverse factoring arrangements and their reporting implications, the IASB's General Presentation and Disclosures Exposure Draft, Brexit and coronavirus also all feature.

Cover story: Interview with Sir Jon Thompson
An interview with Sir Jon Thompson, Chief Executive of the Financial Reporting Council as he leads the regulator's transformation.

Our cover story is freely available. To access the features below and more exclusive content join the Financial Reporting Faculty.

COVID-19 and financial reporting implications
Outlining the key considerations for preparers of financial statements.

Brexit takes a back seat
Looking ahead to a post-Brexit financial reporting landscape.

Energy and carbon reporting
Who's affected and what needs to be disclosed under the new regulations.

General presentations and disclosures
Exploring the key proposals for a new accounting standard to govern the structure of financial statements.

Section 172(1) reporting: a co-ordinated effort
Good reporting starts with good content, gathered from sources right across the business.

The rise of reverse factoring
The financial reporting implications of entering into reverse factoring arrangements.

Transitioning from FRS 102 Section 1A to full FRS 102 
The common financial reporting issues faced as entities transition from FRS 102 Section 1A to FRS 102 in full.

Reporting climate change and energy transition
Considering how UK GAAP reporters should account for and disclose the effects of climate change under FRS 102.

Non-financial reporting frameworks: from confusion to cohesion
Explaining the drive towards a single non-financial reporting framework for sustainability.


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