Factors to consider when preparing financial statements with early 2020 year ends.

A checklist of factors to consider when preparing micro-entity accounts.

Factors to consider to help determine whether events are adjusting or non-adjusting in the accounts.

Why going concern is important for the accounts and how to make the assessment.

This factsheet provides a summary of the basic principles of accounting for impairments and practical tips on application.

As entities prepare to report under IFRS 16 Leases for the second mandatory accounting period, discover the implementation lessons learned so far. Also hear about the amendment to the standard issued in light of the COVID-19 pandemic.

Building on parts 1 and 2 in this series of narrative reporting webinars, part 3 will focus on the s172(1) statement.

Listen to Nick Anderson, member of the IASB as he explains how existing requirements in IFRS apply to climate change and other emerging risks.

A short webcast, suitable for UK GAAP and IFRS reporters, outlining the accounting requirements for impairment of assets in the context of the pandemic.

Access to a wide range of online resources on UK GAAP accounting standards.

A synopsis of each IFRS, identifying recent amendments and which version of the standard applies to a particular period, with direct links to eIFRS.

Full access to the IASB's eIFRS resource available to Financial Reporting Faculty members.

An interview with Sir Jon Thompson, Chief Executive of the FRC as he leads the regulator's transformation. Plus articles on s172(1) statements, reverse factoring, energy and carbon reporting and accounting for climate change under UK GAAP.

Russell Picot talks about the importance of an organisation's resilience to climate risk. The practicalities of IFRS 16 are tackled and experiences of IFRS 9 and 15 implementation shared. Also includes FRS 102's top three application issues and Section 1A's disclosure requirements.

What’s changed in the FRC’s Guidance on the Strategic Report and other narrative reporting requirements. We also highlight Brexit’s impact on the preparation of 2018 financial statements and delve deeper into the triennial review amendments to FRS 102.

There is a pressing need to expedite the sustainable rebuilding of economies the world over, including in Europe. The COVID-19 pandemic has battered human, social and economic capital across the globe. In responding to the virus and charting a post-coronavirus recovery path, we cannot lose sight of the wider unfolding picture of climate emergency, massive biodiversity loss and increasing inequality.

View videos and academic papers from the 2019 Information for Better Markets conference on ‘The real effects of financial reporting’.

This guide, written in association with the Financial Reporting Council, offers advice for audit committees and boards of smaller quoted companies on evaluating the adequacy of a company’s financial reporting function and process.