The updated EU-wide Prospectus Regulation came into force in July 2019. How many of the rules the UK retains post-Brexit, however, remains to be seen. Christine Phillips outlines the key changes writing for the Corporate Finance Faculty.
The impact of Brexit on financial reporting
Selected articles and features from the Financial Reporting Faculty and other experts offering analysis and commentary on how the UK's exit from the EU might affect corporate reporting.
Brexit takes a back seat
Looking ahead to a post-Brexit financial reporting landscape.
IFRS as adopted by the UK will be replacing IFRS as adopted by the EU when the Brexit transition period comes to an end on 31 December 2020 (implementation period completion day). Will this mean significant change for those companies currently preparing accounts under EU-adopted IFRS?
On 31 January 2020 the UK left the EU. Or did it? From a financial reporting perspective, very little has changed.
UK companies preparing accounts for 2019 and early 2020 will need to consider how Brexit will affect the numbers and disclosures required.
Brexit - a certain uncertainty
Considering how Brexit might affect 2019 financial statements and beyond.
Challenges surrounding disclosure of expected credit losses
Philippa Kelly, head of financial services at the Financial Services Faculty, looks at some of the challenges surrounding disclosure of expected credit losses.
Following the triggering of Article 50, the implications of the June 2016 UK referendum remain at the forefront of political debate in the UK.
The Financial Reporting Council’s Paul George talks to Nigel Sleigh-Johnson and Eddy James about the future of corporate reporting in the UK