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Displaying 1-21 of 21 results
Exclusive
Key financial reporting issues for the 2022/23 reporting season
- 18 Jan 2023
The impact of current economic conditions on the upcoming reporting season and areas where improvements are expected.
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Preparing for the 2022 23 reporting season
- 13 Jan 2023
Issues to consider when preparing narrative reports in the upcoming reporting season.
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Reviewing the IFRS for SMEs
- 11 Jan 2023
Proposals to amend the IFRS for SMEs and the potential consequences for UK GAAP.
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Ukraine and beyond
- 01 Jul 2022
Considering the financial reporting implications of the war in Ukraine.
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Influencing the goodwill debate
- 04 Jul 2022
Highlighting the UK Endorsement Board’s recent research project on the subsequent measurement of goodwill.
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Disclosing supplier finance arrangements
- 04 Jul 2022
Are the IASB's proposed new disclosures about supplier finance arrangements unnecessarily complex?
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Reporting issues for preparers in the 2021/22 season
- 06 Jan 2022
Examining the key issues for IFRS reporters in the 2021/22 reporting season.
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Changes on the horizon
- 06 Jan 2022
Summarising potential upcoming changes in financial and non-financial reporting.
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Improving reporting to meet investors' needs
- 06 Jan 2022
Highlighting the work of the Financial Reporting Lab and its latest resources.
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Risk reporting: time to close the gap?
- 06 Jan 2022
Considering investors' needs when reporting risks and uncertainties and how they can be met.
Prof Dr Andreas Barckow - man on a mission
- 07 Jul 2021
An interview with Professor Dr Andreas Barckow, incoming Chair of the International Accounting Standards Board.
Exclusive
2020/21 reporting season
- 01 Jan 2021
Considering the impact of COVID-19, Brexit and other pervasive issues on financial statements in the current reporting season.
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General Presentation and Disclosures
- 30 Dec 2020
Highlighting different perspectives on the IASB's Exposure Draft, starting with ICAEW's views.
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Insurance Contracts for non-insurers
- 01 Feb 2021
Explaining the relevance of the new insurance accounting standard, IFRS 17, to non-insurers.
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Reverse factoring
- 01 Jul 2020
The financial reporting implications of entering into reverse factoring arrangements.
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General presentations and disclosures
- 11 Jun 2020
Exploring the key proposals for a new accounting standard to govern the structure of financial statements.
Exclusive
IFRS 16 Leases - tackling the practicalities
- 18 Jun 2019
Avni Mashru discusses the impact of bringing leases on balance sheet under IFRS 16.
Exclusive
IFRS 9 and 15 implementation - how did it go?
- 30 Jun 2019
A panel of experts discuss their views on how first-time implementation of IFRSs 9 and 15 went.
Back issues
- 24 May 2022
Access previous editions of By All Accounts, the Corporate Reporting Faculty's twice-yearly magazine, providing analysis from experts on a range of issues.
Moving to IFRS reporting: seven lessons learned from the European experience
- 26 May 2015
- PDF (366kb)
The report aims to provide practical insights and recommendations for policy-makers, regulators, standard-setters and other interested parties in jurisdictions that have recently adopted IFRS, or are considering introducing or extending the application of IFRS reporting.
Displaying 1-21 of 21 results