By All Accounts | January 2021
Featuring an interview with Pauline Wallace, inaugural Chair of the UK Accounting Standards Endorsement Board (UKEB), who talks to us about the UKEB's role in the post-Brexit world. This edition also looks at the momentum behind cohesion within non-financial reporting and the part industry-specific standards from the Sustainability Accounting Standards Board can play. Reporting in times of uncertainty, insurance contracts, share-based payments for private companies, the future direction for FRS 102 are also covered.
Cover story: Interview with Pauline Wallace
An interview with Pauline Wallace, Chair of the UK Accounting Standards Endorsement Board.
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2020/21 reporting season: more than just numbers
Considering the impact of COVID-19, Brexit and other pervasive issues on financial statements in the current reporting season.
Sustainability reporting: accelerating towards change
Reflection on the growing call for simplification and integration in non-financial reporting.
General presentation and disclosures
Highlighting different perspectives on the IASB's Exposure Draft, starting with ICAEW's views.
FRS 102 - what happens next?
Considering what might be in store in the next periodic review of FRS 102.
Accounting for share-based payments
Looking at whether it's time to rethink accounting for share-based payments for private companies.
Insurance contracts for non-insurers
Explaining the relevance of the new insurance accounting standard, IFRS 17, to non-insurers.
SASB standards: signalling the future
Explaining the crucial role SASB's industry-specific standards play in the future of sustainability reporting.
Uncertain times
Outlining key findings from the Financial Reporting Lab's reports on reporting in times of uncertainty and s172 disclosures.
