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Corporate reporting news and insights

Highlights of the latest guidance published by the Corporate Reporting Faculty as well as news and insights on current developments in financial reporting.

Corporate Reporting Faculty highlights

Planning for the 2022/23 reporting season

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08-12-2022

This guide sets out the areas of reporting that may require more attention than in previous years. It also considers the impact of an uncertain economic environment on the accounts.

How high inflation impacts accounting

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05-12-2022

As inflation increases after a sustained period of low inflation, companies are now having to consider the impact high inflation has on their financial reporting and related uncertainties.

Going concern considerations – a guide for FRS 105 preparers

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06-09-2022

Factors for preparers of micro-entity accounts to consider when doing a going concern assessment and the practical implications for financial reporting.

Going concern considerations - a guide for IFRS reporters

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06-09-2022

This guide summarises management’s responsibilities for assessing going concern and the associated practical implications for financial reporting under IFRS.

Financial instruments: FRS 102 factsheet

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05-01-2023

Summarising the requirements of FRS 102 for basic and other financial instruments, this factsheet includes practical tips and illustrative examples.

IFRS 9 Financial Instruments - hedge accounting - Updated

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09-01-2023

This updated factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.

IFRS 9 Financial Instruments – overview - Updated

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05-01-2023

This updated factsheet outlines the key requirements of IFRS 9 Financial Instruments, including classification and measurement, and impairment of financial assets. It’s focus is on the non-financial sector.

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Latest news and insights

The enduring role of the accountant

22-05-2024

In his speech at the recent ICAEW Annual Dinner at Chartered Accountants' Hall, ICAEW President Mark Rhys outlined the continuing relevancy of accountancy to some of the biggest global challenges, and the need for the profession to continue to evolve.

IASB publishes IFRS 19

10-05-2024

The IASB’s voluntary new IFRS Accounting Standard, IFRS 19, aims to simplify the group reporting process for eligible subsidiaries.

Corporate data: a new type of intangible

08-05-2024

Research by ICAEW and the China Accounting Standard Committee highlights the challenges of accounting for corporate data resources and suggests a new framework for their treatment in financial statements.

Summary of IPSASB March 2024 meeting

12-04-2024

The International Public Sector Accounting Standards Board (IPSASB) held their first meeting of the year in New York with a number of interesting projects to report back on, including sustainability reporting and presentation of financial statements.

IASB publishes IFRS 18

10-04-2024

The IASB’s latest IFRS Accounting Standard, IFRS 18 Presentation and Disclosure in Financial Statements, focuses on new requirements for the statement of profit or loss.

Strategic Finance Network Group

08-04-2024

The first face-to-face meeting of the Strategic Finance Network Group tackled the fascinating subject of ‘Influencing Upwards’ at an event hosted by ICAEW at Chartered Accountants Hall.

UK company size thresholds to rise

19-03-2024

The monetary thresholds that determine company size are being raised by 50% as part of a drive to cut complexity and burden from legislative reporting requirements.

How AI is blazing a trail in ESG reporting

08-03-2024

Businesses are seeking the aid of artificial intelligence to drive efficiencies in their ESG reporting work – but users should be aware of some crucial caveats.

2024 - a year of major change

02-01-2024

Several general elections across the globe have great implications for the profession in 2024. But those are not the only changes that will affect accountants.

Taking the pain out of carbon measurement

04-10-2023

Ecologi’s technology solution plugs into accounting software to give companies a carbon footprint baseline from which to base an emissions reduction strategy, but measurement is only part of the challenge.

Need to know: Economic Crime Bill and Companies House reform

01-09-2023

As the Economic Crime and Transparency Bill enters the final stages in the parliamentary process, ICAEW Insights recaps how the flagship legislation to tackle money laundering and reform Companies House will impact accountants and businesses.

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