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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.

Our cover story is freely available. To access the features below and more exclusive content join the Financial Reporting Faculty.

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.

"Pauline

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